Law: Sales Tax Act, 1990

Section: 2(46)(e),7A,11(2),46,47,47(5)

Sales Tax Act (VII of 1990)--- ----Ss. 47 & 46---Reference to High Court---Scope---Jurisdiction of High Court under S.47 of the Sales Tax Act, 1990---Notice---Question of law---Scope---Order for remand by Appellate Tribunal---Scope---Order by Appellate Tribunal remanding a matter by observing that certain facts had not been determined by the forum below, which order did not determine anything finally and conclusively, would not generally give rise to any question of law to be determined by the High Court under S.47 of the Sales Tax Act, 1990---Such a reference to High Court would be premature, misconceived and not maintainable. Commissioner Inland Revenue, Multan v. Messrs Bank Al-Habib Ltd. 2016 PTD 2548 and Commissioner of Income Tax and Wealth Tax, Sialkot Zone v. Messrs Maqbool Ahmed Gill 2007 PTD 1757 ref. THIS ORDER PASSED BY: SHAHID JAMIL KHAN, JUSTICE:---.--- In this Reference Application under Section 47 of the Sales Tax Act, 1990 ("Act of 1990") following questions are proposed for our opinion:- i. Whether in the facts and circumstances of the case, the learned Appellate Tribunal Inland Revenue was justified to remand back the case just to fulfill the lacunas as well as to cure the proceedings as the value addition proceedings were initiated without invoking the relevant provision i.e. section 7A of the Sales Tax Act, 1990? ii. Whether in the facts and circumstances of the case, the learned Appellate Tribunal Inland Revenue was not authorized to annul the impugned assessment order passed under section 11(2) of the Sales Tax Act, 1990 as the petitioner did not commit any default with regard to filing of the returns, payments of tax, less than tax payable or got refund erroneously therefore the learned Commissioner Inland Revenue was not competent to pass the impugned order? iii. Whether in the facts and circumstances of the case, the learned Appellate Tribunal Inland Revenue was not authorized to annul the impugned assessment order as the value addition was made by the Commissioner Inland Revenue without constitution of valuation committee under section 2(46)(e) of the Sales Tax Act, 1990?" 2. The afore-referred questions are asserted to have…

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