9911796707
TMI Blog2000 (9) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate under the provisions of section 4-A of the U.P. Trade Tax Act, 1948 by the District Level Committee granting exemption from payment of tax on the sale of finished goods for a period of six years with effect from January 7, 1988 to January 6, 1994. The unit of M/s. Hindustan Coir Products Ltd. was financed by the U.P. Financial Corporation. On account of non-payment of instalments and inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had passed an order on March 9, 1998 ex parte whereby he had cancelled the eligibility certificate issued to M/s. Hindustan Coir Products Ltd. No notice was given to the purchaser firm, namely, Super Coir India. When it came to know about the order dated March 9, 1998 it felt aggrieved by the said order and thereafter filed an appeal under section 10(2) of the Act before the President, Trade Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e production for more than six months at a stretch. Any person aggrieved by an order passed under section 4A(3) can file an appeal before the Tribunal. M/s. Super Coir India is an aggrieved person against the order dated March 9, 1998 passed by the Commissioner of Trade Tax under section 4A(3) of the Act. Thus it is entitled to file an appeal and in fact had filed an appeal by describing itself as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the impugned order passed by the Tribunal cannot be sustained and is hereby set aside. In the result the revision succeeds and is allowed. The Tribunal is directed to decide the appeal afresh in accordance with law. It may be mentioned here that a Division Bench of this Court in C.M. Writ Petition No. 852 of 1999 decided on September 14, 1999 had stayed the recovery proceedings till the dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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