Law: Sales Tax Act, 1990

Section: 10,11,25,36,45B(2),66

Sales Tax Act (VII of 1990)- -S. 45-B(2)-Terms Annulled and setting aside "-Applicability- Petitioner was taxpayer and his grievance was that when assessment order was annulled by the Commissioner Inland Revenue (Appeals), it had attained finality and Assessing Officer could not re-open the same-Validity-Assessment order, in the present case, was an ex parte order against which an appeal was preferred by petitioner before Commissioner Inland Revenue (Appeals)-Petitioner was not served with notice of hearing before Assessing Officer and Appellate Authority accepted the stance of petitioner and annulled the order of assessment- Decision based on such ground could not be termed as 'annulment' of the decision of Assessing Authority for declaring same non-est- Assessment order passed by Assessing Authority, was the result of an irregular exercise of power with no allegation that he lacked jurisdiction to pass the order-Use of expression by Commissioner Inland Revenue (appeals) describing the order as having been annulled did not mean that decision appealed against was declared void ab initio-Assessment order did not suffer from any legal infirmity of jurisdiction and Assessing Authority was justified in sending fresh notice of hearing to petitioner-Constitutional petition was dismissed in circumstances. Glaxo Smith Kline Pakistan Limited Karachi v. Collector of Customs, Sales Tax and General Excise (Adjudication) Karachi III 2004 PTD 3020 and Saeed-ur-Rehman v. Assistant Commissioner of Income Tax, Circle 16 Abbotabad and others 2002 PTD 2379 ref. THIS ORDER PASSED BY: SHAMS MEHMOOD MIRZA, JUSTICE:---.--- This order shall decide the present writ petition as well as Writ Petition No. 14125 of 2016 as common question of law arising for consideration in both the writ petitions is the interpretation of the expressions "set aside" and "annulled" as used in section 45B(2) of the Sales Tax Act, 1990 (the Act). 2. Facts of the case in brief are that respondent No.4 had earlier passed assessment order No.29 of 2014 dated 21.05.2014 against the petitioner, which order was challenged before the Commissioner Inland Revenue (Appeals). The Commissioner Inland Revenue (Appeals) by…

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