Law: Sales Tax Act, 1990

Section: 45A

Law: Constitution of Pakistan, 1973

Section: 4,5,8,175(2),199,189,201,203

Law: Income Tax Ordinance, 2001

Section: 130(1)

Law: Customs Act, 1969

Section: 2(s),130,131

(a) Sales Tax Act (VII of 1990)-- --S.45A--Federal Board of Revenue to call for records, power of-- Scope--Section 45A of Sales Tax Act, 1990 empowered Commissioner Inland Revenue to call for any order of any Inland Revenue Officer suffering from impropriety or illegality and it was the duty of Department to regulate all exports and facility of zero rating had to be allowed under Sales Tax Act, 1990--Right and responsibility of Inland Revenue department was governing the Sales Tax Act, 1990 to examine, accept or reject such claim as per law. Case-law referred. (b) Customs Act (IV of 1969)-- --Ss.2(s) & 131--Clearance for exportation--Goods declaration, filing of--Scope--Smuggling--Procedure of filing of goods declaration for all kinds of imports and exports was the foundation pillar of Customs Act, 1969--Importance of said procedure was so vital that same had been made part of substantive law that is S.131 of Customs Act, 1969 and such was not any routine procedure which was made under rules /subordinate legislation--Legislature had intended that in case any import or export was made without filing of goods declaration, the same would constitute "smuggling" in terms of S.2(s) of Customs Act, 1969--If such procedure of filing of goods declaration was allowed to be done away with as merely being a procedure, it would tantamount to encourage further violation of law and even smuggling'. (c) Income Tax Ordinance (XLIX of 2001)-- --S.130--Appellate Tribunal Inland Revenue-~-Powers--Scope-- Tribunal was last and final fact finding authority--Appellate Tribunal was bound to decide cases on basis of law laid down by Supreme Court and High Courts or by Tribunal--Every effort must be made by Tribunal to decide legal issues by taking help from decisions of Supreme Court and if there was no direct authority of Supreme Court on the point then of the High Court. (d) Constitution of Pakistan-- --Arts. 189, 201 & 203--Decisions of superior courts binding on other courts--Scope--Effect of Arts. 189 & 201 of the Constitution was to accord constitutional recognition to doctrine of precedent; decisions of Supreme Court and High Courts to the extent that they decided a…