Law:

Section:

(a) Sales Tax Act (VII of 1990)--- ----Ss. 45A, 45B, 46 & 72---Decision or order passed by an Appellate Authority---Power of Board of Revenue to call for records and satisfy itself as to legality or propriety of such decision or order---Scope---Appellate Authority always worked independently without being influenced by any departmental authority---Proceedings before Appellate Court were always considered to be separate proceedings from normal and routine departmental proceedings---Board while exercising powers under S. 45A of Sales Tax Act, 1990 could not interfere in quasi-judicial proceedings of Appellate Authority or its judicial discretion as same would undermine or influence independence of Appellate Authority---Interference in order/decision of Appellate Authority by Board would amount to disturbing settled issues, where against the department, if having any grievance, could file appeal before Tribunal---Board had no jurisdiction to interfere in proceedings either culminated or pending before an Appellate Authority or Tribunal Principles. Ch. Sir Muhammad Zafarullah Khan v. The Custodian of Evacuee Property, West Pakistan Karachi PLD 1964 SC 865;' Khan Trading Company, Gujranwala v. Collector of Customs, Excise and Sales Tax (Adjudication), Lahore 2002 CLC 705;. Messrs Flying Board and Paper Products v. Deputy Collector-II Directorate of_ Sales Tax and 3 others 2002 PTD 7; Messrs Muhammad Hussain v. Collector of Custom and 2 others 1991 MLD 1459; (1996) 103 Sales Tax Cases 26; Muhammad Ibrahim v. Group Captain Salehuddin and others 1987 SCMR 218; Iftikhar Hussain Shah and others v. Secretary M/o Defence, Rawalpindi and others 1991 SCMR 2193; AIR 1959 SC 219; PLD 1956 Kar. 178; Malik Jehangir Khan v. Banking Tribunal No.1, Karachi, Division Karachi 2002 CLC 1466; Nazmafk (Pvt.) Ltd. through Chief Executive v. Federation of Pakistan, through Secretary (Revenue Division/F.B.R.) 2009 PTD 1463; Ganga Properties v. Income Tax Officer (1979) 118 ITR 447; Commissioner of Income Tax Orissa v. Dhadi Sahu (1976) 105 ITR 56; Commissioner of Income Tax v. OM Sons (1979) 116 ITR 215; Additional Commissioner of Income Tax Karnataka v. M.Y. Chandigarh (1981) 128 ITR…

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