Law: Sales Tax Act, 1990

Section: 48

Law: Income Tax Ordinance, 2001

Section: 128,128(1A),128(1AA),207

Sales Tax Act (VII of 1990)- -S. 48-Recovery of disputed tax-Taxpayer was granted conditional stay by Commissioner Inland Revenue (Appeals) (CIR(A)) subject to payment of 10% outstanding demand-Validity-Commissioner Inland Revenue (A) was included as the "Income Tax Authority" under S.207 of the Income Tax Ordinance, 2001, working under the hierarchy of Federal Board of Revenue-Order of CIR(A), forcing the taxpayer to deposit 10% of outstanding demand, was unjustified and unlawful for the reason that CIR(A) had not been given powers to either collect or recover the tax-Direction of CIR(A) to deposit 10% of outstanding demand was outside the domain of powers of CIR(A)-Separate Authority had been created for enforcement, recovery and collection of taxes-Commissioner Inland Revenue (A) had heard the appeal but not "decided" the same yet-Commissioner Inland Revenue (A) could grant the stay beyond 30 days or 60 days or till the decision of pending appeal before him-Commissioner had inherent, ancillary and implied powers to grant the stay till the decision or disposal of appeal but said power had not been exercised by him and instead he directed the taxpayer to deposit 10% of the outstanding amount using stereo typed stock phrases and in slipshod manner without recording any appropriate figure and findings, which could not be expected from an Officer, who was enjoying quasi judicial powers-Commissioner Inland Revenue (A) was directed by the Tribunal, either to release/issue and serve appellate order within 30 days from the receipt of present order, or grant unconditional stay till the disposal of decision of main appeal and pass speaking order after application of conscious mind; till then, as a protective measure, department was directed not to adopt any coercive measure for the recovery of the disputed demand and de-attach Bank accounts. 2010 PTD (Trib.) 557 and 1996 PTD (Trib.) 388 ref. THIS ORDER PASSED BY: MUHAMMAD JAWED ZAKARIA, JUDICIAL MEMBER:---.--- In this very case, the taxpayer moved an application before the learned CIR(A) for grant of stay which was granted by the learned CIR (A) subject to payment of 10% of the outstanding demand till 11-04-2018. Being…

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