Law: Qanun-e-Shahadat (10 of 1984)

Section: 129(e)

Law: Sales Tax Act, 1990

Section: 47,57

QANUN-E-SHAHADAT ORDER, 1984---Article 129(e)----Misuse of the rectification jurisdiction under Section 57 by Appellate Tribunal Inland Revenue in a matter, which had finally been decided by learned Division Bench of High Court in reference jurisdiction under Section 47 is a violation of presumption of truth attached with judicial proceedings.—This deals with misuse of the rectification jurisdiction under Section 57 of the Sales Tax Act, 1990 (“Act of 1990”) by Appellate Tribunal Inland Revenue (“Appellate Tribunal”), in a matter, which had finally been decided by learned Division Bench of this Court in reference jurisdiction under Section 47 of the Act of 1990.  Appellate Tribunal has decided main appeal, which attained finality after decision by learned Division Bench of this Court. The Appellate Tribunal has also violated the presumption of truth, under Article 129(e) of the Qanoon-e-Shahadat Order, 1984, attached with the judicial proceedings. August Supreme Court in Fayyaz Hussain v. Akbar Hussain and others (2004 SCMR 964) has held that presumption of correctness is always attached with judicial proceedings, strong and unimpeachable evidence is required to rebut such presumption.  The Appellate Tribunal has in fact amended/reviewed the earlier order which had attained finality and merged into the by Division Bench of this Court. SALES TAX ACT 1990 (VII OF 1990)----Sections 46, 47---Any ground not addressed by a judicial forum is presumed to have not been pressed and argued. Section 57 The rectification of an order, being a substantive right could not be applied retrospectively.—It is noticed by the Court that at the time of passing original order dated 19.07.2012 jurisdiction of rectification was not available. Section 57 of the Sales Tax Act, 1990, at that time, was allowing correction of clerical and arithmetical errors, which was substituted through Finance Act, 2013, effective from 01.07.2013. Comparative reading of existing and repealed provisions of Section 57, confirms the legal position of absence of rectification jurisdiction for the order passed before Ql.07.2013. The rectification of an order, being a substantive right, could not be…

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