Law: Sales Tax Act, 1990

Section: 8,ThirdSched

Law: Sales Tax Act, 1990

Section: 8(2),25,32A,72B

(a) Federal Excise Act (VII of 2005)---Third Sched. Table-II, Sr. No. 2(i) & (ii)---Sales Tax Act (VII of 1990), Ss. 8(2), 25, 32-A & 72B---Charge of non-making of apportionment of input tax adjustment by registered person---Issuance of show cause notice and passing of re­assessment order by Deputy Director, Intelligence & Investigation-FBR after conducting special audit of assessee's record on approval granted by Federal Board of Revenue---Validity---Board alone had power to select persons for audit of tax affairs through computer ballot---Special, audit of record of registered person could be conducted by an officer of Inland Revenue under S. 25 of Sales Tax Act, 1990 or Chartered/Cost Accountant appointed by Board through notification under S. 32-A thereof---Commissioner had neither requisitioned record of assessee nor authorised any officer to conduct its audit---Impugned audit of 4sessee's record by such Director though under approval granted by Board but without authorization from Commissioner or any officer equivalent to his rank for being violative of mandatory provisions of S. 25 of the Sales Tax Act, 1990 was without jurisdiction---Principles. Izhar Alam Farooqi v. Sheikh Abdul Sattar Lasi and others 2008 SCMR 240; Messrs Kamran Industries v. Collector of Customs (Exports), Karachi and 4 others PLD 1996 Kar. 68; Faqir Abdul Majeed Khan v. Distt Returning Officer and others 2006 SCMR 1713; Messrs Global (Pvt.) Ltd. and an others v. Commissioner Inland Revenue, RTO Multan S.T.A. No.530/LB of 2011 and Messrs Ibrahim Steel Casting, Dewab Nagar Road, More Emanabad, Gujranwala v. Commissioner Inland Revenue (Appeals), Lahore STA No.55/LB of 2012 ref. Messrs Kamran Industries v. Collector of Customs (Exports), Karachi and 4 others PLD 1996 Kar. 68 rel. (b) Sales Tax Act (VII of 1990)--- ----Ss. 25 & 32A---Powers of Commissioner, Inland Revenue---Scope---Commissioner could neither amend nor legislate any provision of law at his own, rather could interpret same while passing any order according to his wisdom---Principles. ORDER CH. MUNIR SADIQ JUDICIAL MEMBER.---The order shall dispose of the title appeal filed by the taxpayer/registered person…

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