Law: Sales Tax Act, 1990

Section: 31,32,33(2)(cc),45

Sales Tax Act, 1990 (VII of 1990)-- ----Ss. 31, 32, 33(2)(cc) & 45--Issuance of show-cause notice--Inposition of sales tax--Appeal before Appellate Tribunal--Dismissed--Appeal before High Court--Accepted--Statutory provisions--Power of Adjudication--Determination--Question of whether higher officer like Additional Collector can exercise powers conferred upon its subordinate or not?--Challenge to--Careful examination of impugned reveals that learned High Court has decided appeal on main ground of competency of Additional Collector to adjudicate--Learned High Court in impugned discussed Sections 32 and 45 of Sales Tax Act, adjudication order has been declared without lawful authority--Provisions of Section 31 of Sales Tax Act have neither been considered nor interpreted--An officer of Sales Tax can exercise all powers and discharge all duties conferred or imposed upon any officer subordinate to him--This legal proposition has neither been discussed by high Court nor in this context any wisdom or opinion has brought on record. Thus, in our opinion in view of facts and circumstances and legal proposition involved in this case proper appreciation and interrelation of Section 31 of Sales Tax Act is required and impugned is lacking it--Appeal was accepted and Remanded to High Court. THIS JUDGMENT DELIVERED BY: CH. MUHAMMAD IBRAHIM ZIA, C.J.- This appeal has arisen out of the judgment of the High Court dated 25.10.2017, whereby the appeal filed by the respondent, herein, has been accepted. 2. The relevant and necessary facts of the case are that the appellant, Additional Collector Central Excise and Sales Tax, Mirpur, issued a show-cause notice to the respondent on 07.08.2002 on the basis of letter dated 31.07.2002 addressed by Assistant Collector Central Excise & Sales Tax, Mirpur regarding tax period commencing from February to June, 2002 with the proposal to impose sales tax amounting to Rs. 22,33,866/- upon the respondent-company which may increase to Rs. 25,00,000/- to Rs. 30,00,000/-. It is alleged that respondent-company rebutted all the allegations through representation filed on 12.09.2002 and prayed to drop the proceedings. The appellant through order…

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