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<h1>High Court quashes assessment order, overturns Commissioner's decision on eligibility certificate cancellation</h1> The High Court of Allahabad ruled in favor of the petitioner, quashing the assessment order for the year 1988-89 covered by the eligibility certificate ... Eligibility certificate operative until cancelled by competent authority - cancellation of eligibility certificate by competent authority - assessment invalid if made during period of operative eligibility certificate - commissioner's disapproval of subordinate officer's recommendationEligibility certificate operative until cancelled by competent authority - assessment invalid if made during period of operative eligibility certificate - Validity of the Trade Tax Officer's assessment order made for the period covered by an existing eligibility certificate - HELD THAT: - The Court held that an eligibility certificate granted to the petitioner for the period commencing from 14th January, 1988 to 15th November, 1992 remained operative until cancelled by a competent authority. Because the Commissioner declined to cancel the certificate and disapproved the Trade Tax Officer's view that imported rubber (claimed by the petitioner as raw material used for retreading) had not been so used, the certificate continued in force. An assessment made by the Trade Tax Officer for assessment year 1988-89 without awaiting or obtaining cancellation of the eligibility certificate was therefore unsustainable. The Court quashed the impugned assessment order for having been made while the eligibility certificate was operative. [Paras 4, 5, 6]Impugned assessment order dated 27th March, 1993 is quashed; writ petition allowed.Final Conclusion: The eligibility certificate remained in force until cancelled; since the Commissioner declined cancellation, the assessment made by the Trade Tax Officer for the period covered by that certificate was invalid and has been quashed. The High Court of Allahabad heard a case regarding the cancellation of an eligibility certificate granted to the petitioner for selling imported rubber. The Commissioner declined to cancel the certificate, stating it remained operative until canceled. The Court ruled in favor of the petitioner, quashing the assessment order for the year 1988-89 covered by the certificate. The writ petition was allowed. (Case Citation: 1996 (2) TMI 513 - ALLAHABAD HIGH COURT)
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