Eligibility certificate cancellation remanded for fresh hearing after assessee's written statement was not considered

In proceedings concerning cancellation of an eligibility certificate under section 4A(3) of the U.P. Trade Tax Act, 1948, the Tribunal's order was set aside because the assessee's written statement had not been considered and a proper hearing had not been afforded. With the consent of both sides, the matter was remitted to the Commercial Tax Tribunal for fresh adjudication after hearing the assessee. The merits of the cancellation, including the allegation that the unit had remained closed for more than six months, were not finally determined in the revision.

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Issues: Whether the matter should be remanded to the Commercial Tax Tribunal for fresh after considering the assessee's written statement and affording hearing in proceedings concerning cancellation of the eligibility certificate under section 4A(3) of the U.P. Trade Tax Act, 1948.

Analysis: The revision arose from repeated orders cancelling the eligibility certificate on the allegation that the unit had remained closed for more than six months. The record showed that the assessee's written statement had not been considered by the Tribunal. In the circumstances, and with the consent of both sides, the proper course was to set aside the Tribunal's order and require a fresh decision after hearing the assessee. The merits of the cancellation were not finally determined in the present revision.

Conclusion: The matter was remitted to the Commercial Tax Tribunal for fresh adjudication after granting opportunity of hearing to the assessee.

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