Law: Sales Tax Act, 1990

Section: 46,10,11,45(1)(iii)

Sales Tax Act (VII of 1990)----Ss. 10, 11, 45(1)(iii) & 46---Assessment of tax---Refund claim---Power of Adjudication---Order-in-original in the case with regard to assessment of tax had been passed by Assistant Collector, while the show-cause notice was sent by the Deputy Collector---No jurisdiction was available with Assistant Collector for the passing of order-in-original as once the Deputy Collector had assumed the jurisdiction through sending a show-cause notice, Assistant Collector who was lower Authority, was not justified to pass order regarding the Sales Tax Refund amounting to Rs.22,07,157 as the amount involved was more than one million rupees; and the assumption of jurisdiction by the Assistant Collecter was coram non judice---All subsequent proceedings conducted thereof could not be considered as having been done in pursuance of the law---Impugned order of Collector (Appeals), in circumstances was vacated and order-in-original passed by Assistant Collector, was set aside, with the direction to allow the refund claimed by registered person. 2004 PTD 868; Messrs Avari Hotel Ltd. v. The Collector of Sales Tax and 3 others 2000 PTD 3765; Messrs Mehran Associates Ltd.'s case 1993 SCMR 274; Collector, Sales Tax and Central Excise (West), Karachi v. Messrs Al-Hadi Industries (Pvt.) Ltd. 2002 PTD 2457; 2006 SCMR 783; 1976 PTD 56 and 2000 PTD 359 ref. ORDER JAWAID MASOOD TAHIR BHATTI, JUDICIAL MEMBER.---The appellant through this appeal has objected against the Order-in-Appeal No.1165 of 2008 dated 30-6-2008 passed by the learned Collector, Collectorate of Customs, Sales Tax and Federal Excise (Appeals), Faisalabad on the following grounds:-- (i) No attestation was required under law. Refund of sales tax against the charge of "non-filer" has been rejected despite the fact that sales tax returns was duly filed by the alleged suppliers and the same was also produced before the learned Collector (Appeals). The charge of non-filing despite provisions of sales tax return in case of alleged suppliers has been rejected for want of attestation which is neither required under the Supreme Legislation i.e. the Sales Tax Act, 1990 nor under Subordinate Law i.e.…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492