| Citation(s) |
|---|
| 2020 SLG 2516 2020 SLD 2516 2020 PTD 1790 |
Supreme Court of Pakistan
Civil Petition No. 398-L of 2018 along with Civil PetitionsNos. 584-L, 671-L to 675-L, 774-L, 775-L, 812-L, 815-L,911-L, 912-L, 913-L, 919-L, 984-L, 985-L, 1005-L, 1148-L,1684-L, 1688-L TO 1690-L, 1729-L, 1796-L, 1812-L, 1821-L to1827-L, 1850-L to 185
UMAR ATA BANDIAL, JUSTICE, MUNIB AKHTAR, JUSTICE
Ibrar Ahmed, Advocate Supreme Court, Sarfraz Ahmed Cheema, Advocate Supreme Court, Ch. Muhammad Zafar Iqbal, Advocate Supreme Court, Mrs. Kausar Parveen, Advocate Supreme Court, Dr. Tariq Masood, Member Legal FBR and Dr. Ishtiaq Ahmad, Director Legal for
Civil Petition No. 398-L of 2018 along with Civil PetitionsNos. 584-L, 671-L to 675-L, 774-L, 775-L, 812-L, 815-L,911-L, 912-L, 913-L, 919-L, 984-L, 985-L, 1005-L, 1148-L,1684-L, 1688-L TO 1690-L, 1729-L, 1796-L, 1812-L, 1821-L to1827-L, 1850-L to 185
UMAR ATA BANDIAL, JUSTICE, MUNIB AKHTAR, JUSTICE
Ibrar Ahmed, Advocate Supreme Court, Sarfraz Ahmed Cheema, Advocate Supreme Court, Ch. Muhammad Zafar Iqbal, Advocate Supreme Court, Mrs. Kausar Parveen, Advocate Supreme Court, Dr. Tariq Masood, Member Legal FBR and Dr. Ishtiaq Ahmad, Director Legal for
THE COMMISSIONER INLAND REVENUE, Zone-III, RTO-II, LAHOREVSMESSRS HAMZA NASIR WIRE AND OTHERS
Law: Sales Tax Act, 1990
Section: 11(3),30(1),30(3),31
Sales Tax Act (VII of 1990)--- ----Ss. 11(3), 30(1), 30(3) 31---Non-payment or short payment of sales tax---Commissioner Inland Revenue ( CIR ) authorizing his subordinate Officers of Inland Revenue ( OIRs ) to exercise their powers and perform their functions as conferred by the Sales Tax Act, 1990 ( Act ) and its subordinate Rules---Legality---Show-cause notices issued to taxpayers for non-payment or short payment of sales tax by OIRs namely, Deputy Commissioners of Inland Revenue ( DCIRs ) and Assistant Commissioners of Inland Revenue ( ACIRs )---Legality---Plain reading of Ss. 2(18), 30 31 of the Act, made it clear that all OIRs appointed by the Federal Board of Revenue (FBR) could only exercise the powers and discharge the duties vested in them by the Act; these included the powers and duties of their subordinate officers---Accordingly, after designating the posts of OIRs including the respective delineation of their territorial and personal jurisdiction by the FBR and the CIRs, the appointed OIRs performed and exercised the functions, powers or duties vested in them by the Act---Neither the FBR nor the CIR had authority under the Act to select or limit the functions, powers and duties that may be exercised by their subordinate OIRs---All OIRs of different grades appointed under S. 30(1) of the Act possessed the power to issue show cause notices under S. 11 of the Act---Exercise of such powers by the OIRs formed a part of their functions under the Act---Consequently, the impugned show-cause notices were issued by the OIRs competently under S.11(3) in aid of proceedings commenced for recovery of tax. Show-cause notices were issued to the respondent-taxpayers under Section 11(3) of the Sales Tax Act, 1990 ( Act ) by Officers of Inland Revenue ( OIRs ), namely, Deputy Commissioners of Inland Revenue ( DCIRs ) and Assistant Commissioners of Inland Revenue ( ACIRs ). The notices alleged non-payment or short payment of sales tax by the respondent-taxpayers during the tax periods mentioned therein. Federal Board of Revenue ( FBR ) vide notification dated 21.07.2016 ( Notification-I ) appointed eight Commissioners of Inland Revenue ( CIRs ) heading different Zones…
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