{"id":55901,"date":"2010-01-18T00:00:00","date_gmt":"2010-01-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-hotz-industries-ltd-vs-the-commissioner-of-trade-tax-on-18-january-2010"},"modified":"2018-09-16T08:24:01","modified_gmt":"2018-09-16T02:54:01","slug":"ms-hotz-industries-ltd-vs-the-commissioner-of-trade-tax-on-18-january-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-hotz-industries-ltd-vs-the-commissioner-of-trade-tax-on-18-january-2010","title":{"rendered":"M\/S Hotz Industries Ltd., &#8230; vs The Commissioner Of Trade Tax, &#8230; on 18 January, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">M\/S Hotz Industries Ltd., &#8230; vs The Commissioner Of Trade Tax, &#8230; on 18 January, 2010<\/div>\n<pre>Court No. - 33\n\nCase :- SALES\/TRADE TAX REVISION No. - 443 of 2002\n\nPetitioner :- M\/S Hotz Industries Ltd., G.B.Nagar\nRespondent :- The Commissioner Of Trade Tax, U.P., Lko.\nPetitioner Counsel :- Piyush Agrawal,Bharat Ji Agrawal\nRespondent Counsel :- S.C.\n\nHon'ble Bharati Sapru,J.\n<\/pre>\n<p>Heard learned counsel for the assessee and the<br \/>\nlearned standing counsel for the State.<br \/>\nThis revision has been filed by the assessee under<br \/>\nSection 11 of the U.P. Trade Tax Act, against the<br \/>\norder of the Tribunal dated 12.7.2002.<br \/>\nThe questions of law referred to are hereunder:<br \/>\n(1) Whether a conscious decision having been taken<br \/>\nby the Divisional Level Committee, prior to the<br \/>\nissuance of the eligibility certificate under Section<br \/>\n4-A of the Act, regarding the process of dyeing<br \/>\nbeing covered by the definition of the word<br \/>\n&#8216;manufacture&#8217; under Section 2(e-i) of U.P.Trade Tax<br \/>\nAct, as is clear from the notice dated 19th July,<br \/>\n1999 and 19th December, 1999 and the replies<br \/>\ngiven by the applicant, hence no proceedings under<br \/>\nSection 4-A(3) of the Act can be legally taken in<br \/>\nview of the law laid down by this Hon&#8217;ble Court in<br \/>\nthe case of <a href=\"\/doc\/962995\/\">Mansarovar Bottling Company Ltd.<br \/>\nvs. Commissioner of Trade Tax<\/a> ,(1999 UPTC<br \/>\npage 864) ?\n<\/p>\n<p>(2) Whether the eligibility certificate having been<br \/>\ngranted to the applicant in pursuance of the<br \/>\nunanimous decision of the Divisional Level<br \/>\nCommittee, as is clear from the findings of fact<br \/>\nrecorded by the Trade Tax Tribunal that all the<br \/>\n members of the Committee have signed the<br \/>\ndecision of the Committee and Shri B.P.Shukla, the<br \/>\nDeputy Commissioner (Executive) has also affixed<br \/>\nhis signature of concurrence, no proceedings under<br \/>\nSection 4-A(3) of the Act could have been taken by<br \/>\nthe Commissioner of Trade Tax to cancel the<br \/>\neligibility certificate ?\n<\/p>\n<p>(3) Whether, even if the decision of the Divisional<br \/>\nLevel Committee was erroneous, the Commissioner<br \/>\nof Trade Tax could have filed an appeal under<br \/>\nSection 10(2) of the U.P.Trade Tax Act against the<br \/>\ndecision granting the eligibility certificate but the<br \/>\nCommissioner cannot sit in appeal against the<br \/>\ndecision of the Divisional Level Committee<br \/>\ngranting the eligibility certificate ?<br \/>\n(4) Whether rule 25 (3)(d) of the U.P.Trade Tax<br \/>\nRules is not applicable in view of the clear and<br \/>\ncategorical finding of fact recorded by the Tribunal<br \/>\n(at page 8) of the certified copy of the judgment<br \/>\ndated 12.7.2002 that the decision of the Committee<br \/>\nwas reduced in writing and was signed by all the<br \/>\nmembers of the Committee and the Deputy<br \/>\nCommissioner (Executive), Trade Tax as a member<br \/>\nof the Committee has affixed his signature of<br \/>\nconcurrence and has not appended any dissenting<br \/>\nnote ?\n<\/p>\n<p>(5) Whether, in any view of the matter, the order<br \/>\npassed under Section 4-A(3) dated 11th March,<br \/>\n2002 and the order of the Tribunal dated 12th July,<br \/>\n2002 are erroneous and illegal, being contrary to the<br \/>\nlaw laid down by this Hon&#8217;ble Court ?&#8221;<br \/>\nThe Tribunal in its order has recorded that the<br \/>\n Divisional Level Committee which was considering<br \/>\nthe matter of the assessee with regard to Section 4-<br \/>\nA of the Act, i.e., the eligibility certificate sought<br \/>\nby him in respect of setting up a new unit which<br \/>\nwas being considered a new unit.\n<\/p>\n<p>A new unit was originally not being consented to by<br \/>\none member Sri Vipin Singh. However, this dissent<br \/>\nwas not made in writing and subsequently the<br \/>\neligibility certificate was granted on 21.8.2000 with<br \/>\nthe consent of Sri B.P.Shukla. Notice to cancel the<br \/>\neligibility certificate was subsequently issued on<br \/>\n10.9.2001 after more than one year. The other fact<br \/>\nwhich admitted is that there was no concealment or<br \/>\nany misleading information given by the assessee.<br \/>\nIn view of the decision of this Court in the case of<br \/>\nMansarover Bottling Co. Ltd. v. Commissioner<br \/>\nof Trade Tax, 1999 UPTC 864 and also followed<br \/>\nin <a href=\"\/doc\/188372\/\">M\/s Chetna Chemicals Pvt. Ltd., Gorakhpur<br \/>\nvs. Commissioner of Trade Tax,<\/a> reported in 2007<br \/>\nUPTC 1299, I am firmly of the view that the<br \/>\ncancellation of the eligibility certificate under<br \/>\nSection 4A(3) was not warranted and justified in the<br \/>\nfacts and the circumstances of the case rather, it was<br \/>\nopen to the revenue to file an appeal under Section<br \/>\n10(2) of the U.P.Trade Tax Act but it did not do so.<br \/>\nConsequently, the order dated 12.7.2002 and the<br \/>\nnotice dated 11.3.2002 issued under Secdtion 4A(3)<br \/>\nare set aside. The eligibility certificate is restored to<br \/>\nthe assessee.\n<\/p>\n<p>This revision is allowed.\n<\/p>\n<p>Order Date :- 18.1.2010<br \/>\nAKJ\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court M\/S Hotz Industries Ltd., &#8230; vs The Commissioner Of Trade Tax, &#8230; on 18 January, 2010 Court No. &#8211; 33 Case :- SALES\/TRADE TAX REVISION No. &#8211; 443 of 2002 Petitioner :- M\/S Hotz Industries Ltd., G.B.Nagar Respondent :- The Commissioner Of Trade Tax, U.P., Lko. Petitioner Counsel :- Piyush Agrawal,Bharat Ji [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-55901","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S Hotz Industries Ltd., ... vs The Commissioner Of Trade Tax, ... on 18 January, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-hotz-industries-ltd-vs-the-commissioner-of-trade-tax-on-18-january-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Hotz Industries Ltd., ... vs The Commissioner Of Trade Tax, ... on 18 January, 2010 - Free Judgements of Supreme Court &amp; 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