Law: Sales Tax Act, 1990

Section: 57,45-B

(a) Sales Tax Act (VII of 1990)--- ----Ss. 57 & 45-B---Constitution of Pakistan, Art. 199---Constitutional petition--- Maintainability--- Non-availability of alternate remedy---Effect---Appealable orders under the Sales Tax Act, 1990---Rectification of mistake---Appeal under S.45-B of the Sales Tax Act, 1990---Question before the High Court was whether Constitutional petition against an order for rectification made under S.57 of the Sales Tax Act, 1990 was maintainable---Held, that order under S.57 of the Sales Tax Act, 1990 was not an appealable order under S.45-B of the Sales Tax Act, 1990, therefore no alternate remedy against the same was available---Constitutional petition was maintainable, in circumstances. (b) Sales Tax Act (VII of 1990)--- ----S. 57---Rectification of mistake----Order for rectification under S.57 of Sales Tax Act, 1990; nature of---Clerical and arithmetical errors---Exercise of powers under S.57 of the Sales Tax Act, 1990---Application for rectification under S.57 Sales Tax Act, 1990 could only be made after issuing notice to the concerned party---Clerical errors and arithmetical errors were essentially typing errors which were apparent from face of record and the same did not mean errors of findings on facts or on law---Rectification application under S.57 of the Sales Tax Act, 1990 allowed a competent officer of the Department to correct a mistake which was apparent on face of the record but did not allow for re-assessment of a case or compilation of a different opinion from one that was taken earlier---Liability of an assessee could not be changed under S.57 of Sales Tax Act, 1990 and matters which were not part of the original adjudicatory process could not be introduced in the rectification process. Commissioner of Income Tax, Karachi v. M/S. Shadman Cotton Mills Ltd., Karachi through Director 2008 PTD 253 rel. (c) Administration of justice--- ----"Clerical errors" and "arithmetical errors"---Meaning and concept of---Clerical errors and arithmetical errors were essentially typing errors which were apparent from face of record and the same did not mean errors of findings on facts or on the law. (d) Administration of justice---…

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