Law: Sales Tax Act, 1990

Section: 32,45A(4),47(5)

(a) Sales Tax Act (VII of 1990)--- ----S. 45A---Exercise of powers under S.45A(4) of the Sales Tax Act, 1990---Powers of the Commissioner to suo motu call for record of any legal proceedings under Sales Tax Act, 1990---Delegation of revisional jurisdiction by the Commissioner---Scope----Delegation of jurisdiction conferred under S.45A(4) of the Sales Tax Act, 1990---Scope---No power or authority under S.45A of the Sales Tax Act, 1990 existed whereby the Commissioner could further delegate revisional jurisdiction under S.45A of the Sales Tax Act, 1990 unto any person including to a subordinate officer----Any direction by the Commissioner to a subordinate officer to proceed to adjudicate under S.45A of the Sales Tax Act, 1990 would suffer from a jurisdictional defect. (b) Maxim--- ----"Delegatus non potest delegare"----Application----In absence of any power or authority to further delegate any revisional or supervisory jurisdiction, such jurisdiction had to be exclusively exercised while adhering to the principles encapsulated in the maxim delegatus non-potest delegare. THIS ORDER PASSED BY: ASIM HAFEEZ, JUSTICE---.--- Through this reference application, department impugns order dated 16.01.2015 by the leaned Appellate Tribunal Inland Revenue, Lahore ("Appellate Tribunal") whereby the appeal filed by registered person was accepted. 2. As apparent from the application, following questions of law, statedly arisen out of the Appellate Tribunal's order, are proposed for our opinion, which are reproduced hereunder; (a) "Whether on the facts and in the circumstances of the case, the learned Tribunal was justified in holding that the order was reopened under section 45A(4) of the Sales Tax Act, 1990 without examining the legality and propriety of the Order? (b) Whether on the facts and in the circumstances of the case, the learned Tribunal was justified in holding that the Commissioner cannot delegate the power of fresh adjudication to the subordinate officer after reopening the Order-in-Original under section 45A(4) of the Sales Tax Act, 1990?" 3. It transpired that determination of the questions proposed hinges on the interpretation of Subsection (4) of Section 45A of…

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