- (1.)
(2.) AN eligibility certificate (annexure "1" to the writ petition) was granted to the petitioner for the period commencing from 14th January, 1988 to 15th November, 1992. The Trade Tax Officer, being of the view that the petitioner has been selling imported rubber, which according to petitioner is raw material and that has not been used for retreading tyres, recommended to the Commissioner for canceling the eligibility certificate. The Standing Counsel informs that the Commissioner by order dated 15th March, 1995 declined to cancel the eligibility certificate disapproving the view taken by the Trade Tax Officer that the raw material, i. e. , imported rubber has not been used for retreading the tyres. It is settled law that the eligibility certificate will remain operative till it is cancelled by a competent authority. The said certificate having not been cancelled by the competent authority so far, remained operative and that being so, no valid assessment can be made by the assessing authority for the period for which the eligibility certificate has been granted.
(3.) THE Trade Tax Officer while making recommendation to the Commissioner made an assessment order for the assessment year 1988-89, covered by the eligibility certificate without awaiting decision of the Commissioner, since the Commissioner has disapproved the basis on which the assessment order dated 27th March, 1993 (annexure "5" to the writ petition) has been made and since the eligibility certificate is still operative, we are of the view that the impugned assessment order is not sustainable. In the result, the writ petition succeeds and is allowed. The impugned order dated 27th March, 1993 (annexure "5" to the writ petition) is quashed. Writ petition allowed. .;