Law: Sales Tax Act, 1990

Section: 45,45A,45B,46,47

(a) Sales Tax Act (VII of 1990)--- ----Ss. 45, 45A,45B, 46 & 47---Reference to High Court---Powers of adjudication---Scope---Show-cause notice was issued to the taxpayer by an officer and appeal thereagainst was also heard by the said officer who authored the order-in-original against the taxpayer---Taxpayer's appeal filed before the Appellate Tribunal comprised of two members, one of which (member technical) was the said officer and said officer authored the of the Tribunal, which again went against the taxpayer---Validity---Interest of the Department was directly involved in the present case and the beneficiary of the impugned s was the Department, and said officer (member) being employee of the Department was certainly obliged to save the interest of the Department---Being Member (Technical), said officer had issued show cause notice and gave decision against the taxpayer, and he could not therefore, sit as a member of the Appellate Tribunal before whom the same issue was in the shape of the appeal, which was filed for a decision afresh---No one could sit as a judge to save and decide the matter in which his interest was directly involved, and in the present case, not only the interest of the author of the impugned was involved, also the decision rendered in the impugned order-in-original by him, was under challenge---Impugned was therefore not sustainable in view of all canons of law, ethics, the demands of justice and equity---High Court set aside the impugned and remanded the matter to the Appellate Tribunal with the direction that the said officer should be excluded from the Appellate Tribunal for the hearing of the taxpayer's appeal---Reference was allowed, accordingly. (b) Administration of Justice--- ----No one could sit as a judge to save and decide a matter in which his interest was directly involved and no one could decide an appeal against an order which he himself passed. JUDGMENT KHALID MEHMOOD, J.---Tax References Nos.23 to 25 of 2009 have been filed by the Pakistan Locomotive Factory Risalpur Nowshera against the Respondents/Department of Customs, Excise and Sales Tax, whereas the Respondents/Department preferred Tax Reference No.70 of…

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