2010 (1) TMI 1128

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l for the State. This revision has been filed by the assessee under section 11 of the U.P. Trade Tax Act, 1948 against the order of the Tribunal dated July 12, 2002. The questions of law referred to are hereunder: "(1) Whether a conscious decision having been taken by the Divisional Level Committee, prior to the issuance of the eligibility certificate under section 4A of the Act, regarding t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and Shri B.P. Shukla, the Deputy Commissioner (Executive) has also affixed his signature of concurrence, no proceedings under section 4A(3) of the Act could have been taken by the Commissioner of Trade Tax to cancel the eligibility certificate? (3) Whether, even if the decision of the Divisional Level Committee was erroneous, the Commissioner of Trade Tax could have filed an appeal under sectio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) dated March 11, 2002 and the order of the Tribunal dated July 12, 2002 are erroneous and illegal, being contrary to the law laid down by this honourable court?" The Tribunal in its order has recorded that the Divisional Level Committee which was considering the matter of the assessee with regard to section 4A of the Act, i.e., the eligibility certificate sought by him in respect of setting up....