- (1.) The instant revision under section 58 of the U.P. Value Added Tax Act, 2008 is directed against the order of the Commercial Tax Tribunal dated August 5, 2010 passed in Appeal No. 37 of 2009. The revisionist as a new industrial unit was granted tax exemption under section 4A of the U.P. Trade Tax Act, 1948. An eligibility certificate was accordingly issued to the revisionist on March 12, 1992 which was amended on September 2, 1994. Thereafter the revisionist established another unit and applied for eligibility certificate in respect thereof which was granted on July 18, 2000. Subsequently, the revisionist applied under section 22 of the U.P. Trade Tax Act, 1948 for rectification of the eligibility certificate dated July 18, 2000 vide application dated nil alleged to have been received in the office of the District Industries Centre, Kanpur Nagar on August 12, 2000. When the aforesaid application was not considered, the revisionist submitted another application allegedly by way of reminder on May 21, 2004. The Divisional Level Committee vide order dated August 18, 2009 rejected the above application holding that it has no power under section 22 of the Act to rectify the eligibility certificate and further that the aforesaid application dated August 12, 2000 was not received in the office and the application dated May 21, 2004 is barred by time.
(2.) Aggrieved, the revisionist preferred Appeal No. 37 of 2009 before the Tribunal. In appeal revisionist brought on record the opinion of a handwriting expert dated April 22, 2010 to prove that the application for rectification submitted by it on August 12, 2000 was actually received by the officer concerned in the office of the District Industries Centre on the said date and, as such, it cannot be rejected as barred by time. An affidavit of the officer concerned who had received the application was also brought on record denying his signatures of having received the same.
(3.) The Tribunal by the impugned order dated August 5, 2010 held that the application under section 22 of the Act for rectification of the eligibility certificate was maintainable but rejected the same as time-barred on the ground that no such application was filed within the prescribed period, i.e., three years.;