Law: Sales Tax Act, 1990

Section: 45B

(a) Sales Tax Act (VII of 1990)--- ----S.45-B---Appeal---Taxpayer. contended that First Appellate Authority erred in law while taking up the appeal despite the fact that initially the proceedings were initiated by her while she was posted as Additional Collector Adjudication and the order passed by the First Appellate Authority was liable to be set aside on this score only---Validity---First Appellate Authority was not within her jurisdiction to take up the cases about which she was instrumental in commencing the proceedings by issuing show-cause notice---At the time of issuing show-cause notice the First Appellate Authority had already shown her mind and the factum of bias which was very much present, could not be ruled out---Courts were to give reasonable assurance of honesty and impartiality which was also missing in the case---Justice should not only be done but it should be seen to be done---Appeal was accepted and Appellate Tribunal set aside the orders as well as order-in-original---Since appeals were decided on legal ground, the grounds taken by the appellant was not dilated upon. PLD 1999 SC 1126 and 1980 PTD 406 rel. (b) Administration of justice--- ----Nobody could be judged in his own cause. PLD 1999 SC 1126 rel. (c) Administration of justice--- ----"Due process of law" ---Ingredients. ORDER SYED NADEEM SAQLAIN (JUDICIAL MEMBER).---Captioned Sales Tax Appeals bearing Nos.2099, 2100, 2101 and 2102/LB of 2009 have been preferred at the instance of the registered person/appellant calling in question four separate impugned orders dated 18-8-2009 passed by the Collector of Customs, Sales Tax and Federal Excise (Appeals) Lahore. The appellant has taken up a number of grounds while assailing the impugned orders. However, at the very outset the learned A.R. submitted at the bar that we would like to press a legal ground that the learned 'Collector (Appeals) was not justified to assume the jurisdiction of the instant case for the reason that earlier in the capacity of Additional Collector (Adjudication) LTU., Lahore, show-cause notices were issued by her. 2. The learned A.R. pleaded at the bar that it is cardinal principle of jurisprudence that nobody could…

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