Law: Sales Tax Act, 1990

Section: 46

Law: Civil Procedure Code (V of 1908)

Section: O.VI,R.15

Law: Appellate Tribunal Inland Revenue Rules, 2010

Section: 9,13

Sales Tax Act (VII of 1990)--- ----S.46---Appellate Tribunal Inland Revenue Rules, 2010, Rr.9 & 13---Civil Procedure Code (V of 1908), O.VI, R.15---Appeal to Appellate Tribunal---Miscellaneous application for recalling of order---Maintainability---Representative of the taxpayer appeared and contended that case was adjourned for 21-6-2012, however in the diary he inadvertently noted the date of hearing as 22-6-2012 instead of 21-6-2012 and could not attend the hearing on 21-6-2012, his non-appearance was neither deliberate nor wilful; and that appeals of the taxpayer be recalled and decided on merits---Validity---Case was adjourned for 21-6-2012 and the adjourned date was duly noted by the Authorized Representative on the order sheet; miscellaneous application had been filed without any instructions from the taxpayer, as it was not supported by an Authority Letter or Power-of-Attorney from the taxpayer, matter being a fresh cause of action; application had neither been signed by the taxpayer nor it bore the seal of the registered person; contents of the application were not supported by an affidavit of the applicant as required under R. 13 of the Appellate Tribunal Inland Revenue, Rules, 2010 and the provisions of O. VI, R. 15 C.P.C. read with High Court (Lahore) Rules and Orders; applications had been filed without impleading the necessary and proper parties as required under R.9 of the Appellate Tribunal Inland Revenue, Rules, 2010; under the law only Commissioner Inland Revenue was necessary party in whose absence no effective adjudication could be made, whereas the applicant impleaded the Additional Collector, Customs and Sales Tax; it was alleged that "the titled appeal came up for hearing on 21-6-2012 which was dismissed, while the fact of the matter was that no appeal of the taxpayer was fixed for judicial scanning or dismissed on 21-6-2012 and original appeals were disposed off vide order dated 12-10-2011; actually, vide order dated 21-6-2012, taxpayer's miscellaneous applications were dismissed for want of prosecution; taxpayer's hands were smeared with suppression of material facts as main appeals were disposed of vide order dated 12-10-2011; and…

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