Composition scheme agreements are binding and cannot be revised under a general revisional power absent express statutory authority.

An agreement accepted under the U.P. Trade Tax Act's composition scheme under section 7D is treated as a binding arrangement once the dealer opts in and the assessing authority accepts it. Section 10B confers revisional power only over orders of subordinate authorities, not over a composition agreement itself. The scheme permits cancellation only where concealment of facts or wrong particulars is established, and no such basis was shown. The revisional authority therefore could not use section 10B to cancel or alter the composition arrangement, and the revisional orders were unsustainable.

---

---

Issues: Whether an agreement accepted under section 7D of the U.P. Trade Tax Act, 1948 for payment of tax by way of composition could be revised under section 10B of the Act.

Analysis: Section 7D authorises the assessing authority, subject to the State Government's directions, to accept composition money in lieu of tax and operates with overriding effect over the regular assessment machinery. Once the dealer opts for the compounding scheme and the assessing authority accepts the composition, the arrangement takes the character of a binding agreement between the parties. Section 10B confers revisional power only in relation to an order passed by a subordinate authority and not in relation to an agreement entered into under the compounding scheme. The scheme itself permits cancellation only where concealment of facts or wrong particulars are found, and no such case was made out. The revisional authority therefore could not invoke section 10B to cancel or alter the composition arrangement.

Conclusion: The composition agreement under section 7D was not revisable under section 10B, and the revisional orders were unsustainable.

Ratio Decidendi: An agreement validly accepted under a statutory compounding scheme cannot be revised under a general revisional power that extends only to orders, unless the statute or scheme expressly provides such revisional or cancellation authority.

---