Law:

Section:

Sales Tax Act (VII of 1990)--- ----S. 46---Rectification of order passed by Appellate Tribunal---Scope---Submission of counsel for applicant was that Appellate Tribunal had inherent jurisdiction to rectify its order under S.151, C.P.C. read with S.132 of Income Tax Ordinance, 2001---Appeals filed under S.46 of the Sales Tax Act, 1990 would be decided by Appellate Tribunal under powers and procedure given in Ss.131 & 132 of the Income Tax Ordinance, 2001, but no power of review or rectification of its own /order was given in the said section---After insertion of subsection (2) of S.46 of the Sales Tax Act by Finance Act, 2009, jurisdiction previously provided under S.184-B(2) of the Customs Act, 1969, was no more available---As S.221 of the Income Tax Ordinance, 2001 was not mentioned in subsection (2) of S.46 of the Sales Tax Act, 1990, the powers of rectification available under that section, could also not be invoked while exercising jurisdiction under S.46 of Sales Tax Act, 1990---Provisions of S.221 of Income Tax Ordinance, 2001 whereby the Tribunal was empowered to rectify any mistake apparent on record in any order passed by it, could only be invoked for appeals filed under the provisions of Income Tax Ordinance, 2001---Jurisdiction of review/rectification, could only be given by statute---Since Appellate Tribunal had no jurisdiction to rectify its own order passed in exercise of its jurisdiction under S.46 of the Sales Tax Act, 1990, application for rectification of order, was dismissed. ORDER This application is moved by the registered person (appellant in main appeal) for rectification of order dated 8-11-2010 in S.T.A. No.270/LB/2009 passed by this Tribunal. Operative part of the order is reproduced:-- "It is undisputed legal position that limitation of five years was inserted in subsection (4) to section 11 by Finance Act of 2008 and was effective from the 1st July, 2008. On facts it is not disputed that the show-cause notice was issued on 25-7-2007 and Order-in-Original was passed on 8-10-2007. Meaning thereby the action taken through the show-cause notice was completed well before the insertion of limitation in section 11 of the Sales Tax Act.…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492