Law: Sales Tax Act, 1990

Section: 30,11,36(1),45

(a) Sales Tax Act (VII of 1990)---Ss. 30, 11, 36(1) & 45---S.R.O. 547(1)/2008 dated 11-6-2008---Circular C.No.1(19)IR-Jud/2007-Pt dated 11-11-2009---Appointment of authorities---Appointment of Deputy Commissioner Inland Revenue---Taxpayer contended that issuance of show cause notice and consequent adjudication order passed by the Deputy Commissioner Inland Revenue was illegal and without jurisdiction as no notification for appointment of Inland Revenue Officers was issued in the Official Gazette as required under S.30 of the Sales Tax Act, 1990---Department impliedly admitted that there was no such notification published in the official gazette on the pattern of S.R.O. 547(1)/2008 dated 11-6-2008 yet the spirit of law had been achieved by the Circular C.No.1(19)IR­Jud/2007-Pt dated 11-11-2009---Validity---Show cause notice was issued and order-in-original was passed by "Deputy Commissioner Inland Revenue" who was not duly appointed as an "Inland Revenue Officer" and was never assigned jurisdiction to the case of taxpayer through a notification published in the official gazette under S.30 of .the Sales Tax Act, 1990---Section 45 of the Sales Tax Act, 1990 providing for "Powers of Adjudication" was also omitted through Finance (Amendment) Ordinance, 2009 and "Assistant Collector or Deputy Collector" remained no more empowered to adjudicate upon cases falling under S.11 and S.36 of the Sales Tax Act, 1990---No notification or statutory regulatory order under S.30(1) of the Sales Tax Act, 1990 was published in the Official Gazette appointing Officers of Inland Revenue and assigning, them jurisdiction over the case of taxpayer on the pattern of earlier Notification No. S.R.O. 547(1)/2008 dated 11-6-2008---Act of assumption of jurisdiction by "Deputy Commissioner Inland revenue" for issuing show-cause notice and passing adjudication order was patently without jurisdiction---Lack of publication of a notification for appointment of Officers of Inland revenue Authorities in the official gazette under S.30 of the Sales Tax Act, 1990 rendered the whole exercise of adjudication in the case by the "Deputy Commissioner Inland Revenue" nullity in the eye of law---Lawful…

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