Law: Sales Tax Act, 1990

Section: 57

ORDER Through the miscellaneous applications, a request has been made at the instance of the registered person on the ground that the order rendered by the Appellate Tribunal Inland Revenue in this case by virtue of its order dated 14.04.2016 bearing STA No. 1571/LB/2015 may be recalled and reconsidered 2 The learned AR, appearing on behalf of the registered person/applicant for hearing, reiterated the submissions as already made in the grounds of appeal. He added that the impugned order of this Tribunal was defective which calls for rectification of the order. Learned DR has opposed the application with the contention that all the grounds have been discussed at depth by the Tribunal and no legal or factual force was found in the contentions of the AR. The learned DR has also contended that the applicant was factually requesting for review of the Tribunal's order and not any rectification of mistake. He added that the Tribunal has no powers to review its own order. 3. We have gone through the facts of the case and carefully considered the contentions of both the rival parties at bar. In the case under reference, a speaking order was passed by this Tribunal where the points raised by the Registered Person were duly discussed and the judgment was issued after taking into consideration the points raised by the Registered Person. Section 57 of the Sales Tax Act, 1990 empowers the Appellate Tribunal to amend any order to rectify any mistake apparent from the record". A bare reading of the text of the law shows that scope of rectification is restricted to mistakes which are floating on surface of the order and must not involve elaborate discussion, detailed probe or process of determination or re-determination. It has been held in 82 ITR 50 that a mistake apparent on record must be obvious and patent mistake and not something which can be established by a long drawn process of reasoning of points on which there may conceivably be two opinions The Honourable Supreme Court of Pakistan has also inter alia held that jurisdiction of rectification is very limited and the tax authorities are authorized to amend an order to the extent of rectifying the mistake appearing on…

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