Jurisdiction over tax remission after eligibility certificate cancellation is outside Section 4-A(3) of the U.P. Trade Tax Act.

Cancellation or amendment of an eligibility certificate under the U.P. Trade Tax Act under Section 4-A(3) does not itself govern the tax consequences flowing from that cancellation. The provision empowers the Commissioner to act on the certificate, but a claim for remission of tax based on a Government circular dated 24 May 1994 falls outside its scope. As no appeal lies under Section 10 against such an order, the Tribunal cannot entertain the remission issue and lacks jurisdiction to decide it.

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Issues: Whether the Tribunal had jurisdiction to entertain the appeal insofar as it related to remission of tax after cancellation of the eligibility certificate under the U.P. Trade Tax Act.

Analysis: Section 4-A(3) of the U.P. Trade Tax Act empowers the Commissioner to cancel or amend an eligibility certificate in the circumstances mentioned therein, but it does not deal with the consequences flowing from such cancellation. The prayer for remission of tax, based on the Government circular dated 24 May 1994, was therefore outside the scope of Section 4-A(3). As no appeal lay under Section 10 of the U.P. Trade Tax Act against such an order, the Tribunal's order entertaining the appeal on the remission issue was without jurisdiction.

Conclusion: The Tribunal had no jurisdiction to decide the remission issue, and the revision failed.

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