Law: Sales Tax Act, 1990

Section: 11(3)

Law: General Clauses Act, 1897

Section: 24

(a) Sales Tax Act (VII of 1990)--- ----S.11(3)---General Clauses Act, (X of 1897), S.24---S.R.O. 555(I)/ 1996 dated 1-7-1996---Assessment of tax---Pecuniary jurisdiction---Section 11(3) of the Sales Tax Act, 1990 under which the notification S.R.O. 555(I)/1996 dated 1-7-1996 was issued had been repealed without any saving clause for said notification---If contention of the taxpayer that the notification would have continued notwithstanding the repeal of S.11(3) of the Sales Tax Act, 1990 was accepted, that would be in conflict with S.24 of the General Clauses Act, 1897. (b) Sales Tax Act (VII of 1990)--- ----S.30(3)---S.R.O. 555(I)/1996 dated 1-7-1996---Appointment of authorities---Pecuniary jurisdiction--- After creation of Inland Revenue Services, S.30(3) of the Sales Tax Act, 1990 was substituted through Finance Act, 2010 which only empowered Commissioner Inland Revenue to direct their subordinate Officers to perform functions in respect of such persons or class of persons or such areas as the Commissioners may direct---Assistant Commissioner Inland Revenue had rightly passed the order-in-original dated 16-8-2010, whereas S.R.O. 555(I)/1996 dated 1-7-1996 was inconsistent with the provisions of S.30(3) of the Sales Tax Act, 1990 and dealt only with the officers of defunct Customs, Excise and Sales Tax group cadre. PLD 1989 Lah. 47; S.T.A. No. 871/LB of 2012; Watson v. Winch by Lord Reading; Craies on Statute Law, 6th Edn. Page 334 and A.R. Awan and 2 others v. City District Government, Karachi 2011 SCMR 691 ref. (c) Sales Tax Act (VII of 1990)--- ----S.11(3)---S.R.O. 555(I)/1996 dated 1-7-1996---S.R.O. 594(I)/2012 dated 1-6-2012---Assessment of tax---Jurisdiction---At the time of issuance of rescinding S.R.O. 594(I)/2012 dated 1-6-2012, the provisions of subsection (3) of S.11 of the Sales Tax Act, 1990 were not available on the statue book, whereunder S.R.O. 555(I)/1996 dated 1-7-1996 was issued---Federal Board of Revenue made a futile exercise to issue the said notification as the said S.R.O. had already lost its legal efficacy since the date of enforcement of the Finance Ordinance, 2000 whereunder subsection (3) of S.11 of the Sales Tax Act, 1990 was…

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