Prakash Krishna, J. - (1.) This revision is directed against the order dated July 3, 2002 passed by the Trade Tax Tribunal, U.P., Lucknow, in Appeal No. 111 of 2001. The appeal before the Tribunal was filed against the proceedings under section 4-A of the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act").
(2.) The applicant is a private limited company registered both under the U.P. Trade Tax Act as well as under the Central Sales Tax Act, 1956 and has established a new industrial unit at Ghaziabad. The applicant, after completing all the formalities, applied for grant of eligibility certificate under section 4-A of the Act. The Divisional Level Committee on May 27, 1994 granted the eligibility certificate to the applicant granting exemption from payment of tax for a period of 8 years with effect from October 16, 1993 to October 15, 2001 or to the extent of 125 per cent of the fixed capital investment. Thereafter, it appears, the applicant moved an application before the Divisional Level Committee that besides manufacturing flexible plastic film printed and laminated mark, the applicant is also manufacturing plastic/paper pouch ; hence the eligibility certificate may be modified accordingly. The said application was considered by the Divisional Level Committee in its meeting dated December 18, 1998 and was ultimately allowed. The decision was communicated to the applicant by the General Manager of the District Industries Centre on January 14, 1999, with effect from October 30, 1998 for the remaining eligibility period up to October 15, 2001.
(3.) Subsequently the Divisional Level Committee on an objection being raised by the Trade Tax Department in the exercise of suo motu power again amended the eligibility certificate. It passed an order dated March 16, 2000 and by this order it withdrew the exemption granted on the manufacture of plastic/paper pouches. This order was passed behind the back of the applicant and no opportunity of hearing whatsoever was ever afforded to it. Subsequently the applicant filed an application for recall of the order dated March 16, 2000 as the same was passed without giving any opportunity of hearing and was without jurisdiction. According to the applicant the Divisional Level Committee had no suo motu power to pass the order dated March 16, 2000. The Divisional Level Committee ultimately vide its order dated July 12, 2001 recalled the order dated March 16, 2000. The Department challenged the order dated July 12, 2001 by filing the aforesaid appeal before the Trade Tax Tribunal.;