Law: Sales Tax Act, 1990

Section: 4A,11(2),11(4),11(4A)

Law: Income Tax Ordinance, 1979

Section: 52,86

Law: Sales Tax Special Procedure (Withholding) Rules, 2007

Section: 1(3)(ii),2(2)

THIS ORDER PASSED BY: NAZIR AHMAD, CHAIRMAN:---.--- The above titled case has been remanded to us by Honourable Islamabad High Court, Islamabad vide judgment dated 21-11-2016 in Sales Tax Reference No.13/2016. The facts emanation from the record are that a show cause notice u/s 11(2) of the Sales Tax Act, 1990 (the Act) was issued to the appellant on 10-12-2015 wherein it was, inter alia, alleged that the Sales Tax Special Procedure (Withholding) Rules, 2007 had been violated. However, the reply of registered person was found unsatisfactory and the Deputy Commissioner Inland Revenue passed the Order-in-Original No. 05/50 dated 31.03.2015 confirming the claim raised through the sow cause notice. The appellant preferred an appeal which was rejected by Commissioner Inland Revenue (Appeals-l) Islamabad vide his order No. 17/2015 dated 02-09-2015. The appellant filed further appeal and the same was also dismissed by the Tribunal vide order dated 10-12-2015. Still dissatisfied the taxpayer filed reference against the dismissal of his appeal and raised different questions of law before the Honourable Islamabad High Court who, in their order dated 21-11-2016 observed that the Tribunal in its order dated 10-12-2015 did not advert to different questions of law, some of them being very crucial, raised before it. The Honourable High Court remanded the case to Tribunal with the following observations & directions:- "5. By now, it is settled law that failure on part of the learned Tribunal to advert to a question raised before it in itself is a question of law. It is evident from a plain reading of the provisions of the Sales Tax Act of 1990 that the legislative intent envisages that the Tribunal gives a clear, definite and conscious determination and decision on all matters raised before it in an appeal. It contemplates application of mind and giving reasons for any determination or decision made by the Tribunal after affording an opportunity of hearing to the parties. 6. In the instant case, it is an admitted position that a relevant question of law i.e. regarding the validity of the Rules of 2007 prior to insertion of section 4-A of the Sales lax Act, 1990 was raised…

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