TaxTMI 
TaxTMI 
2016 (4) TMI 92
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....cknow, respondent No. 2. (ii) issue a writ, order or direction in the nature of certiorari quashing the order dated August 24, 2011 passed by respondent No. 3 and the consequential notices issued by respondent No. 4 dated September 3, 2011 and November 22, 2011 under section 21(2) for the assessment year 1998-99. (iii) issue a writ, order or direction in the nature of mandamus commanding respondent No. 4 not to pass an assessment order for the assessment year 1998-99 both under the U. P. Trade Tax Act and Central Sales Tax Act in pursuance of the permission granted under section of the Act. (iv) issue a writ, order or direction in the nature of mandamus commanding respondent No. 2, Commissioner of Commercial Tax, ....
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....lowing goods manufactured by them, namely:- 1. Printed LDPE, HDPE, PP, LLDPE bags/wrappers, 2. Plain LDPE, HDPE, PP, LLDPE bags/wrappers, 3. Wastage scrap of plastics. 3. The Divisional Level Committee after considering the matter issued an eligibility certificate dated September 6, 2000 under section 4A of the Act for a period of eight years to the extent of 175 per cent. of fixed capital investment of Rs. 41,48,940. The eligibility certificate was made effective with retrospective effect, i.e., from 10th July, 1998. The eligibility certificate was for the following manufacture of goods, namely:- Printing of plastic material, printing (Printed-plain LDPE/HDPE/PP film), bags, wrappers only. 4. Prior to the aforesaid ....
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.... under section 21(2) of the Act, which was granted. These reassessment proceedings were initiated on the sole basis that the eligibility certificate granted under section 4A of the Act was with regard to an item known as "printing of plastic material" whereas the petitioner had wrongly claimed exemption on sale of "printed plastic material". It was this stage that the petitioner realised that there was a typographical error in the eligibility certificate. According to the petitioner, he had neither applied for exemption on the process of "printing of plastic material" and had only applied exemption on "printed plastic material". The petitioner being aggrieved by the initiation of reassessment proceedings filed Writ Petition No. 626 of 2004,....
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.... directed that the assessing authority would abide by the orders of the Commissioner, Commercial Tax in proceedings under section 21(2) of the Act. For facility, the operative portion of the order passed by the writ court dated 21^st September, 2011 in Writ Petition No. 1378 of 2011 is extracted hereunder: "The writ petition is accordingly disposed of with direction that the Commissioner of Commercial Tax, U. P. will, if application has been filed under section 4A(3) of the Act and has been heard, pass order on it within a period of one month from the receipt of this order. The orders to be passed under section 21(2) of reassessment will abide by the orders passed by the Commissioner of Commercial Tax, U. P. on the application unde....
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....unit has committed breach of any of the conditions, subject to which the facility of exemption from, or reduction in the rate of tax was granted or that the new unit to which the eligibility certificate has been granted in accordance with the provisions of this Act, is not entitled to facility under this section or is entitled to such facility for a lesser period or from a different date, he may, by order in writing passed before or after the expiration of the period of exemption or reduction, cancel or amend the eligibility certificate from a date specified in the order and such date may be prior to the date of such order, so however, that in cases of misuse or breach, the cancellation of eligibility certificate shall have effect not befor....
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....y certificate under section 4A could file an appeal under section 10(2) of the Act before the Tribunal. This provision clearly indicates that an assessee, if aggrieved by the grant of an eligibility certificate could file an appeal and that the Tribunal was competent to modify the eligibility certificate, namely, that if the eligibility certificate contained some errors, the same could be rectified in an appeal by the Tribunal. If the Tribunal was competent to amend the eligibility certificate, we are of the opinion that there is no reason why clerical and arithmetical errors, which are apparent on the face of the record for which no debate exists could not be corrected by the Commissioner under section 4A(3) of the Act. Consequently, we ar....