Law:

Section:

Sales Tax Act, 1990 --.-- --.-- Ss. 2(25) 14 --.-- Sales Tax Rules, 2006, R. 6 --.-- Registered person --.-- Business of marble --.-- Compulsory registration --.-- Taxpayer online verification --.-- Retailer --.-- Mixed up facts of different tax payer --.-- Validity --.-- Compulsory registration granted was not sustainable in law as commissioner had failed to apply his judicious independent mind, when every appellant has his independent office/business address, national address tax number, electricity connection and bank account --.-- It is settled law that a quasi judicial order must be a speaking order manifesting by itself that authorities and tribunal had applied its judicial mind to issue and points of controversy involved --.-- When a statute requires anything to be done in a particular manner, it has to be done in that matter and if not done so same is nullity in eyes of law --.-- Where basic action/order is without lawful authority, then superstructure built on it have to fall on ground automatically --.-- Appeal was disposed of. THIS ORDER PASSED BY: QAMAR-UL-HAQ BHATTI, JUDICIAL MEMBER:---.---- Vide this sales tax appeal filed at the instance of the appellant-registered person calling in question the Order No. CIR (Zone-II)/RTO/Fsd/4690 passed by the learned Commissioner Inland Revenue, Faisalabad dated 28.04.2016. 2. Both the learned representatives appearing at the bar have been heard and the relevant available record perused. 3. Facts leading for disposal of the instant appeals are that after having scrutinized the relevant available records, it was observed by the concerned authority that Mr. Naseer Ahmad, Mr. Imran Ahmad (Brother), Mr. Khurram Mushtaq (Brother). Mr. Mushtaq Ahmad (Father), Mst.Saddaf Farrukh (Faizan Marbles), Mr. Farukh Abbass and Mr. Haroon Munir (Nabeel Marbles) are involved in same business i.e. M/s. KohsarMarble Tiles. As all the persons are involved in the same business and at the same premises, therefore, they are to be treated as running a single business under the name of M/s. Kohsar Marble Tiles. They are running manufacturing facilities having turnover greater than five million rupees and running a sale point which has…

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