Law: Sales Tax Act, 1990

Section: 11(2),47,73

Law: Constitution of Pakistan, 1973

Section: 10A

Law: General Clauses Act, 1897

Section: 24A

SALES TAX ACT, 1990 (VII OF 1990) Section: 47 - General Clauses Act, 1897, section: 24A - Constitution of Pakistan, 1973, Art. 10A - Reference - Factual controversies - Tribunal being forum of last resort failed to render its findings on each issue - Non application of mind - Effect of - 1. This is an application by way of reference under section 47 of the Sales Tax Act, 1990 (Act) against the order dated 25-06-2015 passed by the Appellate Tribunal Inland Revenue, Lahore (Tribunal). 2. Inter alia the following questions of law have been urged to arise from the order of the Tribunal:- I. Whether the Appellate Tribunal has failed to appreciate that the impugned Order-in-Original No. 506/2008 dated 20-09-2008 was passed without jurisdiction and as such, is an illegal order? II. Whether the Appellate Tribunal has failed to appreciate that show cause notices is barred by lime under sections 10 and 11(2) of the Sales Tax Act, 1990 and as such, no penalty can be imposed? III. Whether the Appellate Tribunal has failed to appreciate that the registered person cannot be burdened with the amount of tax, when he has discharged his liability under section 73 and the other enabling provisions of the Sales Tax Act, 1990? IV. Whether the passed by the Hon'ble Appellate Tribunal is a result of misreading and non-reading of the facts and law points involved in the case? DECISION (A.) Vested jurisdiction of Tribunal to decide factual controversies - Failure to render its finding on each issue - Effect of - It may be reiterated that the Tribunal is vested with the jurisdiction to decide factual controversies and is a forum of last resort in this regard. Against the order passed by the Tribunal, a reference to this Court lies on issues of law only and not on issues of fact. The issues of fact and disputes regarding competing set of facts have to be decided by the Tribunal. This casts an onerous obligation on the Tribunal to render its finding on each issue raised before it and that finding must reflect an application of mind by the Tribunal. The impugned order which has been challenged before us and the relevant portion of which has been reproduced above betrays a lack of…

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