Law: Sales Tax Act, 1990

Section: 11,45,11(2)

(a) Sales Tax Act (VII of 1990)---Ss. 45 & 11(2)---Power of Adjudication---Assessment of tax---Refund---Taxpayer contended that Order-in-Original for rejection of taxpayer's refund claim amounting to Rs.20,70,907 had illegally been passed by the Assistant Collector (Refund) under S.11(2) of the Sales Tax Act, 1990, as the Assistant Collector was not lawfully empowered to adjudicate the cases falling under S.11(2) of the Sales Tax Act, 1990 being beyond the pecuniary limit of one million rupees as specified under Cl. (iii) of Sub-S. (1) of S.45 of the Sales Tax Act, 1990---Validity---Assistant Collector had transgressed his jurisdiction and. powers of adjudicating by issuing show-cause notice upon which consequent proceedings were initiated for rejection of refund which was beyond the threshold limit of Rs. 10,00,000 as admittedly, the amount of refund involved was Rs.20,70,907---Under S.45(1)(ii) of the Sales Tax Act, 1990, it was the Deputy Collector who should have issued the show-cause notice and to pass consequent order---Order-in-Original passed by Assistant Collector (Refund) was illegal and without any lawful jurisdiction---Power vested in an authority could only be exercised by that authority and by none-else---Exercise of that authority by any other, would be without jurisdiction---Original passed by the Assistant Collector and upheld by the Collector was also not sus¬tainable in the eyes of law---Orders of the authorities below being suffering from grave legal infirmities, were declared to be illegal and without jurisdiction and were vacated by the Appellate Tribunal. S.T.A. No.2728/LB of 2009, dated 3-6-2010; S.T.A. No.1007/LB of 2009, dated 18-9-2010; 2010 PTD (Trib.) 1636; 2001 SCMR 1822; 2010 PTD 465 and 2008 SCMR 240 rel. (b) Administration of Justice--- ----Any question of law which goes to the root of the case can be raised for the first time even before highest appellate forum. 2006 SCMR 783 and PLD 1965 SC 90 rel. ORDER RAJA LEHRASSAB KHAN (JUDICIAL MEMBER).---Through this order, I intend to dispose of above captioned appeal which has been filed by a taxpayer, arises out of order-in-appeal No.3186 of 2008, dated 24-10-2008, for the tax…

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