Learned Standing Counsel produced the record relating to issue of corrigendum letter dated 23.10.1990 issued by the Secretary, Government of U.P. The record reveals that in the Cabinet meeting dated 4.5.1990 it has been decided to tax aluminium metal @ 4% but in the preparation of notification dated 30.6.1990 at serial no. 3kha in front of entry "All kinds of raw materials, metals, scraps", no rate of tax has been mentioned and subsequently the Secretary, Government of U.P. issued the corrigendum letter dated 23.10.1990.
Sri R.R. Agrawal, learned counsel for the applicant submitted that the Secretary can only issue the corrigendum when he is authorized by the Governor to issue such corrigendum.
Learned Standing Counsel prays for and is granted two weeks time to place the authorization letter in this regard.
List on 28.2.2011 as part heard.
Order Date :- 2.2.2011 OP