Law: Sales Tax Act, 1990

Section: 11(3),45A,45A(4)

Respondent(s) by: Tanveer Hussain Bhatti, D.R. Sales Tax Act, 1990”S.45A”Power of the Federal Board of Revenue and Commissioner (Inland Revenue) to call for record”Expression satisfying himself” Scope”Appellant assailed the order passed by Commissioner Inland Revenue (CIR) whereby he, while exercising power under S.45A(4) of Sales Tax Act, 1990, re-opened the order-in-original passed by Deputy Commissioner Inland Revenue (DCIR), which was earlier decided in favour of appellant and directed the DCIR to pass a speaking order afresh”Validity”Commissioner Inland Revenue had ample powers to call for and examine the record but for that purpose he was legally required to pass a fresh order by himself and he could not delegate his powers to any subordinate officer for the purpose of recording a fresh order after re-opening of an earlier order”Expression satisfying himself was crucial and reinforced the spirit of exclusivity of the jurisdiction conferred”Appeal was accepted and the impugned order was set aside. 2017 PTD 1010 and 1997 SCMR 641 ref. 2019 PTD (Trib.) 594 foil. ORDER MASOOD AKHTAR SHAHEEDI (ACCOUNTANT MEMBER):---.--- The instant appeal has been filed by the registered person against Order bearing No. 547/2014 dated 11-12-2014 passed by the learned CIR (Zone-I), Faisalabad whereby he while exercising powers of revisional jurisdiction conferred upon him under section 45A(4) of the Act re-opened the Order-in-Original No. 53/2013 dated 19-11-2013 passed by the DCIR (E C Unit-2, Zone-I), Faisalabad which was decided in favour of appellant in earlier round of litigation. 2. Briefly facts of the case as succinctly ascribed on record are that during scrutiny of sales tax returns for the periods from July-2011 to February-2013, the tax functionaries observed that appellant has shown zero-rated supplies of textile goods to different registered persons but cross matching of his sales tax returns with that of data of his buyers has revealed various discrepancies in zero rated supplies made during periods under reference. Based on the said omission/irregularities, adjudication proceedings were initiated by the taxation officer by way of issuance of show-cause notice…

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