Law: Sales Tax Act, 1990

Section: 47

Law: Constitution of Pakistan, 1973

Section: 201,203

Law: Income Tax Ordinance, 2001

Section: 130

(a) Sales Tax Act (VII of 1990)--S. 47---Income Tax Ordinance (XLIX of 2001), S. 130---Constitution of Pakistan, Art. 203 & 201---Supervisory jurisdiction of High Court over Federal Tribunals operating within jurisdiction of High Court---Reference against order of Appellate Tribunal, Inland Revenue---Territorial jurisdiction of High Court---Proceedings against taxpayer were initiated in the Province of Punjab and appeal of taxpayer against original order was accepted by the Inland Revenue Tribunal in Punjab---Department filed reference against order of Inland Revenue Tribunal at Sindh High Court---Contention of Department inter alia, was, that due to certain legislative and administrative changes in the year 2009, the taxpayer came under jurisdiction of the Large Taxpayers Unit situated in the Province of Sindh, hence the present reference was filed at the Sindh High Court---Validity---Tribunal whose order was impugned, was constituted under S. 130 of the Income Tax Act, 2001 and had jurisdiction to deal with matters relating to income tax, sales tax and federal excise---Each High Court was at the apex of the judicial hierarchy in its Province and subject always to a decision of the Supreme Court, a decision of a High Court, to the extent that it decides a question of law or is based upon or enunciates a principle of law was binding on all courts subordinate do it---Each High Court also had the power to supervise and control all courts subordinate to it---Customs, Excise and Sales Tax Tribunals were courts within the meaning of Art. 203 of the Constitution, hence fell within the supervisory jurisdiction and control of the High Court---Federal Tribunal was bound by its Constitutional mandate to follow and apply the relevant decisions of the High Court within whose jurisdiction it sits---Reference against a decision of a Tribunal could only be filed in the High Court which exercises jurisdiction over the Bench of the Tribunal that made the impugned order---Reference, in the present case, could only be filed before the Lahore High Court in Punjab and not in the Sindh High Court as it did not have jurisdiction to entertain the same---Reference, being not…

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