| Citation(s) |
|---|
| 2016 SLG 279 2016 SLD 279 |
Appellate Tribunal Inland Revenue, Islamabad
NEW (UN-REPORTED) MA (R) STA.No.45/IB/2015 in STA No.64/IB/2013 (Tax Period 2011), STA No.48/IB/2013 (Tax Period July 2011 to Dec 2011), hearing DATE : 02.02.2016, DATE of Order: 18.03.2016
SHAHID MASOOD MANZAR, JUDICIAL MEMBER AND MUHAMMAD RIAZ, ACCOUNTANT MEMBER
Applicant by: Mirza Taqi-ud-Din Ahmed, ACA
Respondent by: Mr. Imran Shah, D.R
NEW (UN-REPORTED) MA (R) STA.No.45/IB/2015 in STA No.64/IB/2013 (Tax Period 2011), STA No.48/IB/2013 (Tax Period July 2011 to Dec 2011), hearing DATE : 02.02.2016, DATE of Order: 18.03.2016
SHAHID MASOOD MANZAR, JUDICIAL MEMBER AND MUHAMMAD RIAZ, ACCOUNTANT MEMBER
Applicant by: Mirza Taqi-ud-Din Ahmed, ACA
Respondent by: Mr. Imran Shah, D.R
Uch Power (Private) limited Islamabad High Court High Court..--Respondent
VS
The Commissioner Inland Revenue, L.T.U, Islamabad High Court High Court--Applicant
Law: Sales Tax Act, 1990
Section: 57
Law: Sales Tax Act, 1990
Section: 57
ORDER The Miscellaneous application has been filed by the Taxpayer/applicant for rectification of an order passed by this Tribunal in STA No.64/IB/2013 and STA No.48/IB/2013 dated 19.08.2015 on the ground that upon scrutiny of the order observed that certain mistakes apparent from records which warrant rectification in terms of section 57 of the Sales Tax Act, 1990 and section 36 of the Federal Excise Act, 2005. 2. Mr. Taqi-ud-Din, ACA appeared on behalf of the taxpayer/applicant whereas Mr. Imran shah defended the Department. Learned A.R stated that combined order was passed by this Tribunal in STA No.64/IB/2013 and STA No.48/IB/2013 dated 19.08.2015 in which mistakes were apparent in the order and it requires rectification. Learned D.R has no objection on stance of the learned A.R. 3. After hearing the contention of the learned A.R we are of the view that rectification is a legal remedy which allows a court in certain circumstances, to correct or amend the order in order to meet end of justice. 4. In the Appellate Order of this Tribunal the following mistakes were committed due to misunderstanding:- 1. The CIR,LTU, Islamabad,.. Appellant Versus M/s. UCH Power (Pvt.) Ltd., Islamabad,. Respondent 2. Through above caption appeals the Department has challenged the impugned Order-in-Appeal No.ST-369/2011 dated 20.12.2012 passed by the learned Commissioner Inland Revenue (Appeals-II), Islamabad. 3. At paragraph No.3 on page No.2 of the appellate order dated 19.08.2015 brief facts of the case regarding M/s Uch-II Power limited have not incorporated. The above mistake has been recorded due to misunderstanding while fact of the matter is that it is the typographically mistakes which were apparent in the order dated 19.08.2015 to be read as append below. Hence the error is rectified as under and corrigendum issue accordingly. CORRIGENDUM 1. Commissioner Inland Revenue, L.T.U, ISLAMABAD,,.. Applicant Versus Uch Power (Private) limited and Uch-II Power (Private) limited, Islamabad,. Respondent 2.…
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