Law: Sales Tax Act, 1990

Section: 46,47

Sales Tax Act (VII of 1990)--- ----Ss. 46 ,  47---Sales tax Reference to the High Court---Findings of facts determined by the Tribunal/Appellate Tribunal---Interference by the High Court---Tax Tribunal is the final fact finding body---Only ‘question of law’ is to be examined by the (High) Court in a Sales tax Reference. Tribunal is the final forum for determination of facts in tax matters. The Appellate Tribunal is therefore the final fact-finding body and its findings of facts are conclusive; the High Court cannot disturb them unless it is shown that there was no evidence on which the Appellate Tribunal could arrive at its conclusion and record such findings, or the same are perverse or based on surmises and conjectures. Further, the High Court cannot go behind any finding of fact recorded by the Appellate Tribunal even on such grounds, unless it has been expressly challenged by raising a ‘question of law’ relating thereto in the application. Without raising a ‘question of law’ in the terms, like, ‘whether there was evidence to support the finding of the Appellate Tribunal on such and such fact’, the High Court is bound by the finding of fact recorded by the Tribunal. Thus, in a case, where no question of law is raised to challenge the finding of fact recorded by the Appellate Tribunal as being not supported by any evidence or being perverse, the finding recorded by the Tribunal attains finality. Messrs Shah Nawaz v. Commissioner of I.T. 1969 SCMR 123; Commissioner of I.T. v. Messrs Smith, Kline and French 1991 SCMR 2374; Commissioner of I.T. v. Messrs Farrokh Chemical 1992 SCMR 523; Ibrahim Ishaq v. Commissioner of I.T. 1993 SCMR 287; Messrs Irum Ghee Mills v. I.T. A.T. 2000 SCMR 1871; Commissioner of I.T. v. Muhammad Ismail ,  Co. 1986 SCMR 968 and Oriental investment Co. v. Commissioner of I.T. 1972 PTD 181 ref. The ‘question of law’ must arise from the decision of the Appellate Tribunal and in the absence thereof, any Reference before the High Court is not maintainable. Messrs Mohammad Akbar v. I.T.A.T. 1972 SCMR 409; Messrs F.M.Y. Industries v. Deputy Commissioner I. T. 2014 SCMR 907; Messrs PTV Corporation Ltd. v. Commissioner Inland Revenue…

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