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Issues: Whether the order of the Divisional Level Committee liable to be quashed when proceedings for cancellation or modification of the eligibility certificate had already been initiated by the Commissioner under the amended provision.
Analysis: The amended Section 4-A(3) of the U.P. Trade Tax Act, 1948 vested power in the Commissioner to cancel or modify the eligibility certificate. Since proceedings on that question were already pending before the Commissioner, the impugned order of the Divisional Level Committee could not be sustained.
Conclusion: The impugned order was quashed and the writ petition was allowed.
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