Law: Sales Tax Act, 1990

Section: 31,32,33(2)(cc),45,47A,371

Sales Tax Act (VII of 1990)-- --Ss. 31, 32, 47 A 371-Powers of officers of Inland Revenue / sales tax department-Delegation of powers-Adjudication by officers of the Department-Adjudication by High Court under the Sales Tax Act, 1990 vis-a-vis delegation of powers under the Sales Tax Act. 1990- Scope-Officers) of the Sales Tax Department could exercise all powers and discharge all duties conferred or imposed upon any officer subordinate to such office(s) and in cases under the Sales Tax Act, 1990, High Court was to adjudicate the same with proper appreciation and interpretation of Ss. 31 & 32 of the Sales Tax Act, 1990. THIS JUDGMENT DELIVERED BY: CH. MUHAMMAD IBRAHIM ZIA, CHIEF JUSTICE:---.--- This appeal has arisen out of the judgment of the High Court dated 25.10.2017, whereby the appeal filed by the respondent, herein, has been accepted. 2. The relevant and necessary facts of the case are that the appellant, Additional Collector Central Excise and Sales Tax, Mirpur, issued a show-cause notice to the respondent on 07.08.2002 on the basis of letter dated 31.07.2002 addressed by Assistant Collector Central Excise and Sales Tax, Mirpur regarding tax period commencing from February to June, 2002 with the proposal to impose sales tax amounting to Rs.22,33,866/- upon the respondent-company which may increase to Rs.25,00,000/- to Rs.30,00 000/-. It is alleged that respondent-company rebutted all the allegations through representation filed on 12.09.2002 and prayed to drop the proceedings. The appellant through order dated 02.10.2002 imposed sales tax including Additional Tax and Penalty under section 33(2)(cc) of Sales Tax Act, 1990 amounting to Rs.22,47,871. Feeling aggrieved from the said order, the respondent- company filed an appeal before the Azad Jammu and Kashmir Sales Tax Appellate Tribunal, Muzaffarabad which was dismissed vide order dated 22.11.2003. The respondent-company filed an appeal before the High Court. The learned High Court accepted the appeal through the impugned judgment while quashing the orders dated 02.10.2002 and 22.11.2003 with the observation that the Deputy Collector, Central Excise and Sales Tax, Mirpur will be at liberty to…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492