Law: Sales Tax Act, 1990

Section: 45B,,2(46)(b)(e),33,34

(a) Sales Tax Act (VII of 1990)--- ----S. 45B---Appeal---Concerned taxpayer/appellant who was subject of the order-in-original had not been made party in appeal before the First Appellate Authority---Original first appeal, held, was in itself infructuous---Appeal was dismissed. 2003 GST Cl. 13 rel. (b) Sales Tax Act (VII of 1990)---Ss. 45B, 2(46)(b)(e), 33 & 34---Sales Tax General Order No.9 of 1999---Sales Tax General Order No. 11 of 1999, dated 2-10-1999--Appeal-Suo motu review---Condonation of delay---First Appellate Authority once holding on 15-12-2003 that appeal was not entertainable had suo motu reviewed its by 'allowing condonation of delay on the ground that the copy of the order-in-original was not received in the department despite the fact that the demand notice dated 21-5-2003 had been issued by the Deputy Collector against the same order-in-¬original---Order in appeal was vacated by Appellate Tribunal, having been passed without any legal footing and the appeal of taxpayer was allowed. ORDER JAWAID MASOOD TAHIR BHATTI (JUDICIAL MEMBER).--1. The appellant through this appeal has objected to the Order-in-Appeal No.286 of 2005 dated 19-7-2005 passed by the learned Collector, Collectorate of Customs. Sales Tax and Central Excise . (Appeals), Lahore on the following grounds: (i) That the learned Collector (Appeals-II) has erred in law to suo motu review his own order passed on 15-12-2003 as no such powers have been conferred upon him by the Sales Tax Act, 1990. (ii) That the learned Collector (Appeals) has condoned the delay in filing of departmental appeal on the same ground, which was even based on misstatement, on which he has already refused to entertain the said appeal. His action is against all the principles of justice and equity and tantamounts to maladministration. (iii) That the learned Collector (Appeals) has wrongly admitted the departmental appeal being infrucutous on the technical ground that the registered person i.e. Messrs Madina Traders, Kamoke, has not been made a party to the appeal. The only respondent in this appeal is the Deputy Collector (Adjudication), Gujranwala. (iv) That the learned Collector (Appeals) has not discussed…

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