https://www.taxtmi.com/caselaws?id=284002 Amended Section 4-A(3) of the U.P. Trade Tax Act, 1948 vested the Commissioner with power to cancel or modify an eligibility certificate. Because proceedings on that question were already pending before the Commissioner, the Divisional Level Committee lacked basis to proceed independently on the same issue. The Allahabad HC therefore quashed the Committee's order and allowed the writ petition. en-us Tue, 27 May 1997 00:00:00 +0530 Wed, 23 Oct 2019 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284002 Amended Section 4-A(3) of the U.P. Trade Tax Act, 1948 vested the Commissioner with power to cancel or modify an eligibility certificate. Because proceedings on that question were already pending before the Commissioner, the Divisional Level Committee lacked basis to proceed independently on the same issue. The Allahabad HC therefore quashed the Committee's order and allowed the writ petition. Case-Laws VAT and Sales Tax Tue, 27 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284002