Law: Sales Tax Act, 1990

Section: 47

(a) Sales Tax Act (VII of 1990)--S. 47---Reference to High Court---Scope---Factual findings of Appellate Authority upheld by Appellate Tribunal---Validity---Jurisdiction of High Court being advisory in nature could be invoked regarding question of law only---High Court could not re-appriase and re-assess such findings, thus, would decline to answer question referred regarding thereto---Illustration. (b) Sales Tax Act (VII of 1990)--- ----S. 47---Reference to High Court---Jurisdiction---Scope. The advisory jurisdiction of High Court is clearly distinguishable from its appellate or revisional jurisdiction. Jurisdiction of High Court is advisory in nature and can only be invoked to resolve problematic and debatable questions of law instead of getting a decision for or against a party. Question of fact cannot be entertained and examined by High Court in its reference jurisdiction, unless there is perversity in the findings of fact. Only a question of law, if duly raised and ruled upon by the Tribunal can be said to have arisen out of order of Tribunal. Every question of law must not be referred to High Court and only those questions of law having some substance in it should be referred. Jurisdiction of High Court can only be invoked when the issues raised before and decided by Tribunal were of substantial nature and of general application to sizeable class of assessees. When the question framed is not of general application and revolves around the fact of that particular case and that particular assessee in that very assessment year, no substantial question can be said to have arisen. The Lungla (Sylhet) Tea Co. Ltd. Syhet v. Commissioner of Income Tax Dacca, Circle Dacca 1970 SCMR 872; Revenue Legal Division Bahawalpur v. Zulfiqar Ali 2012 PTD 964; Pakistan Steel Mills Corporation (Pvt.) Ltd. Karachi v. Commissioner Inland Revenue 2012 PTD 723; Commissioner of Income Tax Wealth Tax Multan v. Muhammad Rafi Medical Officer DHQ Khanewal 2007 PTD 333 and Commissioner of Income Tax Wealth Tax Companies Zone-III, Lahore v. Messrs Hafiz Abdul Wahid and Brothers (Pvt.) Ltd., Lahore 2003 PTD 2846 fol. JUDGMENT ABID AZIZ SHEIKH, J.---This Reference has been filed under…

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