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2016 (4) TMI 92 - ALLAHABAD HIGH COURT

2016 (4) TMI 92 - ALLAHABAD HIGH COURT - [2015] 85 VST 253 (All) - Power and jurisdiction of Commissioner to amend eligibility certificate - Section 4A was introduced in order to promote industrialisation in the State of Uttar Pradesh by introducing a scheme by granting certain subsidies/exemptions/concessions in the rate of tax - A typographical error in the eligibility certificate with regard to an item known as "printing of plastic material" - Held that:- Section 10(2) of the Act provides tha .....

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by the Tribunal. If the Tribunal was competent to amend the eligibility certificate, then there is no reason why clerical and arithmetical errors, which are apparent on the face of the record for which no debate exists could not be corrected by the Commissioner under section 4A(3) of the Act agreeing with the decision of the learned single Judge in the case of Mansarovar Bottling Company [999 (7) TMI 635 - ALLAHABAD HIGH COURT(All)]. - Decided in favour of petitioner - Civil Misc. Writ Petition .....

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writ, order or direction in the nature of certiorari quashing the order dated August 24, 2011 passed by respondent No. 3 and the consequential notices issued by respondent No. 4 dated September 3, 2011 and November 22, 2011 under section 21(2) for the assessment year 1998-99. (iii) issue a writ, order or direction in the nature of mandamus commanding respondent No. 4 not to pass an assessment order for the assessment year 1998-99 both under the U. P. Trade Tax Act and Central Sales Tax Act in pu .....

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passed/issued by respondent Nos. 3 and 4. (vi) issue any other writ, order or direction which this honourable court may deem fit and proper in the facts and circumstances of the case. (vii) award cost of the petition to the petitioner throughout." 2. The facts leading to the filing of the writ petition is, that the petitioner is a private limited company and is registered under the U. P. Trade Tax Act as well as under the Central Sales Tax Act. The petitioner is carrying on the business of .....

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aiming concession in the rate of tax on the goods manufactured by them. In the application, the petitioner claimed exemption on the turnover of sales on the following goods manufactured by them, namely:- 1. Printed LDPE, HDPE, PP, LLDPE bags/wrappers, 2. Plain LDPE, HDPE, PP, LLDPE bags/wrappers, 3. Wastage scrap of plastics. 3. The Divisional Level Committee after considering the matter issued an eligibility certificate dated September 6, 2000 under section 4A of the Act for a period of eight y .....

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e of Industries, Government of Uttar Pradesh. The certificate of permanent registration was granted certifying that the petitioner's unit is registered for the manufacture of items, namely: 1. Printing of plastic material, 2. Printed-plain LDPE/HDPE/PP film bags, wrapper. 5. The petitioner also applied for registration under the U. P. Trade Tax Act and Central Sales Tax Act before the assessing authority. The registration certificate was issued under section 4B of the Act permitting the peti .....

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well as Central Sales Tax Act. Assessment orders were passed for the years 1999-2000 and 2000-01. In these assessment orders, the exemption claimed by the petitioner for manufacture of "printed plastic material" was accepted. 7. It transpires that the assessing authority sought permission from the Commissioner, Trade Tax, for initiating reassessment proceedings under section 21(2) of the Act, which was granted. These reassessment proceedings were initiated on the sole basis that the el .....

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xemption on "printed plastic material". The petitioner being aggrieved by the initiation of reassessment proceedings filed Writ Petition No. 626 of 2004, which was allowed by a judgment dated July 1, 2009. The order of the Additional Commissioner sanctioning reassessment proceedings was quashed on the sole ground that it did not contain any reasons. The court while quashing the order remitted the matter again to the Additional Commissioner, Grade I, Trade Tax, Kanpur Zone, Kanpur to pa .....

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tiate assessment proceedings for the assessment year 1998-99 under the U. P. Trade Tax Act as well as under the Central Sales Tax Act. The petitioner, being aggrieved by the said sanctioning order, again filed Writ Petition No. 1378 of 2011. In these proceedings, the petitioner contended that its application for correction of the eligibility certificate was pending consideration before the Commissioner under section 4A(3) of the Act. In this background, the writ court by its judgment dated Septe .....

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disposed of with direction that the Commissioner of Commercial Tax, U. P. will, if application has been filed under section 4A(3) of the Act and has been heard, pass order on it within a period of one month from the receipt of this order. The orders to be passed under section 21(2) of reassessment will abide by the orders passed by the Commissioner of Commercial Tax, U. P. on the application under section 4A(3) of the Act. 9. Based on the aforesaid direction, the Commissioner passed the impugned .....

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trade tax is granted under section 4A of the Act. The short question which is involved in the present writ petition is, whether the Commissioner of Trade Tax has the power and jurisdiction to amend the eligibility certificate, which was granted by the District Level Committee under section 4A(3) of the Act. For ready reference, the provisions of section 4A(3) is extracted hereunder: "4A. (3) Where the Commissioner is of the opinion that the facility of exemption from, or reduction in the ra .....

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n the rate of tax was granted or that the new unit to which the eligibility certificate has been granted in accordance with the provisions of this Act, is not entitled to facility under this section or is entitled to such facility for a lesser period or from a different date, he may, by order in writing passed before or after the expiration of the period of exemption or reduction, cancel or amend the eligibility certificate from a date specified in the order and such date may be prior to the dat .....

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, namely, "in any manner whatsoever or there is any legal or factual error in issuing such eligibility certificate". 13. Prior to the aforesaid amendment, the Commissioner had the power to cancel or amend the eligibility certificate, if he found that the certificate had been misused in any manner whatsoever. After the amendment, the Commissioner was given the power under section 4A(3) of the Act to correct or amend any legal or factual error in the eligibility certificate. 14. In Mansa .....

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that section 10(2) of the Act provides that where any person is aggrieved by an order granting or refusing to grant a eligibility certificate under section 4A could file an appeal under section 10(2) of the Act before the Tribunal. This provision clearly indicates that an assessee, if aggrieved by the grant of an eligibility certificate could file an appeal and that the Tribunal was competent to modify the eligibility certificate, namely, that if the eligibility certificate contained some error .....

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