| Citation(s) |
|---|
| 2012 SLG 212 2012 SLD 212 2012 PTD 1335 |
Appellate Tribunal Inland Revenue
M.A. (AG) No. 78/LB of 2011 and S.T.As. Nos. 220/LB and 261/LB of 2010, decision dated: 15-05-2012, hearing DATE : 2-05-2012
MUHAMMAD NAWAZ BAJWAH, JUDICIAL MEMBER AND TABBANA SAJJAD NASEER, ACCOUNTANT MEMBER
Khubaib Ahmad for Appellant, Khubaib Ahmad for
Respondent (in S.T.A. No. 261/LB of 2010) Mrs. Nabila Iqbal, D.R. for
Respondent (in M.A. (AG) No. 78/LB of 2011 and S.T.A. No. 220/LB of 2010) Nabila Iqbal D.R. for Appellant (in S.T.A. No. 261/LB of 2010)
M.A. (AG) No. 78/LB of 2011 and S.T.As. Nos. 220/LB and 261/LB of 2010, decision dated: 15-05-2012, hearing DATE : 2-05-2012
MUHAMMAD NAWAZ BAJWAH, JUDICIAL MEMBER AND TABBANA SAJJAD NASEER, ACCOUNTANT MEMBER
Khubaib Ahmad for Appellant, Khubaib Ahmad for
Respondent (in S.T.A. No. 261/LB of 2010) Mrs. Nabila Iqbal, D.R. for
Respondent (in M.A. (AG) No. 78/LB of 2011 and S.T.A. No. 220/LB of 2010) Nabila Iqbal D.R. for Appellant (in S.T.A. No. 261/LB of 2010)
Messrs NASEEM PLASTIC HOUSE, FAISALABAD
VS
C.I.R., R.T.O., FAISALABAD
Law: Sales Tax Act, 1990
Section: 46,30,11,36,45
(a) Sales Tax Act (VII of 1990)---S.46---Appeal to appellate Tribunal---Legal grounds, raising of---Scope---Any legal point can be raised at any stage of adjudication of the case and the appellant has all the rights to raise any new or additional legal point for the first time before the Appellate Tribunal even though not set forth in memorandum of appeal filed before the Appellate Tribunal or even if it had not been raised before the original stage of adjudication or at the time of first appeal before the First Appellate Authority. (b) Sales Tax Act (VII of 1990)---Ss. 30, 11, 36, & 45---S.R.O. 547(I)/2008 dated 11-6-2008---Appointment of authorities---Taxpayer contended that order passed by the Additional Commissioner Inland Revenue was illegal and without jurisdiction because he was never appointed as an Inland Revenue Officer through a notification published in the official gazette as required under S.30 of the Sales Tax Act, 1990 and was a non-existent authority at that material time; and order was also hit by time limitation under S.36 of the Sales Tax Act, 1990---Validity---New service Group namely "Inland Revenue Service" was created through Finance Amendment Ordinance w.e.f. 28-10-2009 and as a result, the jurisdiction exercisable under Income Tax Ordinance, 2001, Sales Tax Act, 1990, and Federal Excise Act, 2005 were consolidated---By creation of a new cadre, a number of provisions including provisions of S.11 and S.36 of the Sales Tax Act, 1990 were also amended and the provisions of S.45 of the Sales Tax Act, 1990 for powers of adjudication were also omitted through Finance Amendment Ordinance 2009 applicable w.e.f. 28-10-2009 and an "Assistant Collector or a Deputy Collector or Additional Collector" were no more empowered to adjudicate upon cases falling under Ss. 11 & 36 of the Sales Tax Act, 1990---Amendments were made in Ss.11(5) and 36(3) of the Sales Tax Act, 1990 whereby the word "Collector" was substituted by the word "Commissioner" and the words "Sales Tax Department or sales tax as the case may be" were substituted by the words "Inland Revenue"---Prior to inception of new tax service group namely 'Inland Revenue Service' a…
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