Law: Sales Tax Act, 1990

Section: 46

Sales Tax Act (VII of 1990)---S.46--Appeal to Appellate Tribunal--Stay of proceedings pending appeal--Scope--Applicant sought grant of stay against initiation of re-assessment proceedings--Appeal of the registered person/applicant against remand order of Commissioner (Appeals) was pending adjudication before the Tribunal but in the meantime the department had initiated re-assessment proceedings in pursuance of that appellate order, despite the fact that the appeal of the registered person had not gone through the scrutiny by an independent judicial forum--Appeal of the applicant assailing the treatment meted out by first Appellate Authority was pending for decision before the Tribunal--Tribunal directed the department to wait for the decision of Tribunal-- Application was disposed of accordingly. Writ Petition No.7636 ,  2017 and 2005 PTD 678 rel. ORDER: MUHAMMAD TAHIR, ACCOUNTANT MEMBER:---.--- The above titled miscellaneous application seeking grant of stay against initiation of assessment proceedings in consequence of CIR (Appeal) order bearing No.371/19 dated 16.09.2019 has been filed at the instance of the registered person. 2. The learned counsel of the registered person/appellant has apprised the court that appeal of the registered person/appellant bearing STA No. 1477/LB/2019 against remand order of learned CIR (Appeals), is pending adjudication before this Tribunal but in the meantime the department has initiated reassessment proceedings vide notice bearing C No.303 dated 14.11.2019 in pursuance of that appellate order, despite the fact that the appeal of the registered person has not gone through the scrutiny by an independent judicial forum. He has further submitted that the applicant has a prima-facie good case with every likelihood of success. He argued that initiation of reassessment proceedings by the 1RAO is only creating un necessary workload, hardship for the applicant and at times led to multiplicity of litigations but also frustrating the right of appeal before this Appellate Tribunal. He contented that the IRAO may be restrained from reassessment proceedings till decision by the Appellate Tribunal. On the other hand, the learned DR…

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