Law: Sales Tax Act, 1990

Section: 11,36(1),36,34,33(2)(cc),26(3),47

Law: Customs Act, 1969

Section: 196

Law: Income Tax Ordinance, 2001

Section: 133

Sales Tax Act (VII of 1990)---S. 47-Income Tax Ordinance, (XLIX of 2001), S.133-Customs Act (IV of 1969), S. 196-Reference to High Court-New plea- Question of fact-Authorities were aggrieved of finding of Appellate Tribunal and raised new pleas which were not raised before forums below-Validity-While hearing reference application either under S.47 of Sales Tax Act, 1990, or under S. 133 of Income Tax Ordinance, 2001, and under S. 196 of Customs Act, 1969, High Court could not exercise powers of appellate or revisional court or a Constitutional court-High Court had limited powers to examine and submit response only to substantial question of law which could arise from order passed by Appellate Tribunal-Question which was neither raised nor there had been any finding recorded by Appellate Tribunal, such question could not be raised for the first time before High Court in Reference-Order passed by Appellate Tribunal did not suffer from any factual or legal error, whereas decision was based on finding of fact, which did not suffer from any error or perversity and depicted correct legal position-High Court declined to interfere in order passed by Appellate Tribunal-Reference was dismissed in circumstances. Commissioner of Income Tax v. Electronic Industries Ltd: Karachi 1988 PTD 111 and E.M. Oil Mills and Industries Ltd. v. Commissioner of Income Tax, Audit Division II, Companies III, Karachi 2011 PTD 2708 rel. ORDER AQEEL AHMED ABBASI, J.-Through instant Special Sales Tax Reference Application, following questions have been proposed," which according to learned counsel for the applicant, are questions of law arising from the impugned order dated 22-10-2014 passed by the Appellate Tribunal Inland Revenue (Pakistan) Karachi in MA(A.G.) NO.04/KB/2Q12 (under Section 131) S.T.A. No. 359/KB/2009 (under Section 46):- "(a) Whether in the circumstances and on the facts of the case, the learned Appellate Tribunal Inland Revenue was justified to hold that the order of the adjudicating officer is hit by limitation of five years? (b) Whether in the circumstances and on the facts of the case, the learned Appellate Tribunal Inland Revenue was justified to annul the order by…

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