Jurisdiction to cancel eligibility certificates under U.P. sales tax law remained with the proper statutory authority, not the committee.

The power to cancel an eligibility certificate under section 4-A(3) of the U.P. Sales Tax Act vested in the Commissioner of Sales Tax, and earlier in the State Government, not in the Divisional Level Committee. A retrospective amendment widening section 4-A(3) did not validate a cancellation order passed by an authority lacking jurisdiction. The cancellation order was therefore without jurisdiction and liable to be quashed.

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Issues: Whether the Divisional Level Committee had jurisdiction to cancel the eligibility certificate granted earlier to the petitioner under section 4-A(3) of the U.P. Sales Tax Act.

Analysis: The power to cancel an eligibility certificate was vested by section 4-A(3) in the Commissioner of Sales Tax, and earlier it vested in the State Government. The Committee was not the authority empowered to exercise that power. The retrospective amendment to section 4-A(3) widened the scope of the provision, but it did not validate an order passed by an authority lacking jurisdiction.

Conclusion: The impugned cancellation order was without jurisdiction and liable to be quashed.

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