Law: Sales Tax Act, 1990

Section: 57,57(1)

Law: Sales Tax Act, 1990

Section: 57,57(1)

ORDER This Miscellaneous Application has been filed at the instance of Revenue u/s. 57(1) of Sales Tax Act, 1990 for seeking rectification in the impugned order bearing STA No.269/IB/2015 dated 19-03-2015 passed by the Division Bench of this Hon'ble Tribunal. 2. Learned DR submitted that the above referred order received in this office on 13-05-2015, however, the above captioned STA was heard on 12-02-2015 by DB-II of this Honourable Appellate Tribunal Inland Revenue, Islamabad Bench, Islamabad. He further submitted that certain mistakes apparent from record, are observed in the Appellate Order STA No.269/IB/2012 dated 19-03-2015, warranting rectification on the ground that the Learned CIR(A) in his order at para 6 mentioned that the department should have verified the same from the returns of the suppliers which clearly showed that the learned CIR(A) had no mechanism to verify the payments made by the suppliers. In this regard application for rectification is being filed with the request to remand back the case to Assessing Officer for verification of payments. After concluding his arguments, learned DR prayed that the impugned order of the Tribunal dated 19.03.2015 may be recalled, rectified and fresh order may be passed. 3. On the other hand, learned AR of the Registered Person supported the order of this Tribunal by submitting that the same has been passed in a proper & judicious manner and there is no illegality or irregularity in the same. She further submitted that the miscellaneous application filed by the applicant/Department is meritless and deserves the dismissal as the impugned order of this Tribunal is well within the framework of law and does not suffer from any infirmity. She prayed that the same may be upheld and the miscellaneous application on the part of the Department may be dismissed being devoid of any merit. 4. We have heard both the parties and perused the relevant record. The Division Bench of this Tribunal while deciding the appeal of the Taxpayer vide STA No.269/IB/2012 dated 19.03.2015 has dealt with matter in the following manner: - "7. Arguments have been heard by both the sides. We have examined the contention of the learned…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492