Law: Sales Tax Act, 1990

Section: 10,10(2),11(2),45B,45

(a) Sales Tax Act (VII of 1990)---Ss. 10(2), 11(2) & 45-B---Sales Tax Rules, 2002, R.6---Rejection/Sanction of refund---Appeal---Maintainability---Refund sanction order Passed by the competent Authority in terms of subsection (2) of S.10 of the Sales Tax Act, 1990, read with R.6 of the Sales Tax Rules, 2002; and refund rejection order passed by the competent Authority in terms of subsection (2) of S.11 of said Act, were both appealable under S.45-B of the Sales Tax Act, 1990---Orders so passed having attained finality through limitation could not be disturbed at any later stage by any authority including Federal Board of Revenue---Authority who issued the show-cause notice was not competent to reopen such past and closed transaction within the framework of Sales Tax Law--Impugned order-in-original as well as order-in-appeal being palpably illegal and void, passed without jurisdiction and lawful authority, were set aside. 1989 MLD 4310; 2004 PTD 3020, 1990 PTD 155; Appeal Nos. K-2352/99, K-106/03; PLD 1976 SC 37 and PLD 2001 SC 514 ref. (b) Sales Tax Act (VII of 1990)--- ----Ss. 45-A & 10---Review power of the Board---Any proceedings under Sales Tax Act, 1990 were subject to review either by the Federal Board of Revenue or by the respective Collector; and that too for satisfying themselves in respect of legality or propriety of any decision or order passed by a subordinate Sales Tax Officer---No other provision was in Sales Tax Act, 1990 authorizing a Sale Tax functionary to review or re-open a past or closed transaction---Act of sanction or rejection of a refund claim fell within the preview of the word "Proceedings "---In general parlance all happenings and events before a Tribunal or an Authority on whose jurisdiction was conferred by law to dispose of contentious matters were covered by the term proceedings. (c) General Clauses Act (X of 1897)--- ----S. 24---Prospectivity or retrospectivity of orders---Every order or any insertion/amendment, would run prospectively and not retrospectively---Such order, amendment/insertion would run retrospectively in case of remedial legislation or otherwise specified in the order or amendment/ insertion itself. PLD…

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