The question of rate of tax on non-ferrous metal is involved in the present revision. By Notification No. 5785 dated 7.9.1981 non-ferrous metal was taxable @4% under the entry "All kinds minerals, ores, metals, scraps and alloys". By Notification No. 6076 dated 1.10.1983 non-ferrous metal was taxable @2% under the entry "All kinds of ores, metals, scraps and alloys....." Notification No. 5785 dated 7.9.1981 has been amended by the Notification dated 30.6.1990. In this Notification in front of entry "All kinds of raw materials, metal scraps......." no rate of tax has been mentioned. The Secretary, Government of U.P., has issued a corrigendum letter dated 23.10.1990 by which it is stated that Serial No. 3 of the Notification dated 30.6.1990, both before the entry of (a) and (b), 4% should be read. By Notification No. 1225 dated 31.3.1992, Notification No.5785 dated 7.9.1981 has been amended and the entry at Serial No. 3 (b) has been further classified. The dispute relates to the rate of tax for the period from 30.6.1990 to 30.3.1992. According to the applicant, during the aforesaid period, the rate of tax on non-ferrous metal was 2%. While deciding the writ petition in the case of M/s Ganesh International and another Vs. Assistant Commissioner and others, reported in UPTC-1097, the Division Bench of this Court has held that the corrigendum dated 23.10.1990 will be treated prospective and not retrospective and the tax @2% can be charged for the period from 1.7.1990 till the date of corrigendum.
Learned counsel for the applicant submitted that the notification can be issued only by the Governor in exercise of power conferred under the Act and under the U.P. General Clauses Act. Therefore, a notification can be amended only by issuing a valid notification by the Governor and it cannot be rectified/amended by the corrigendum letter issued by the Secretary.
Sri B.K. Pandey, learned Standing Counsel, states that by the rectification letter dated 23.10.1990 only the Gazette publication has been rectified wherein there was a mistake in printing, which could be done by the Secretary. But so far as the notification is concerned, there was no mistake.
In view of the above, let the learned Standing Counsel may produce the original record relating to issue of Notification No. ST-2-1447....................dated 30.6.1990.
List the case on 2.2.2011.
A copy of this order be provided to learned Standing Counsel within 24 hours.
Order Date :- 10.1.2011 OP