Law: Sales Tax Act, 1990

Section: 5,5B

Sales Tax Act (VII of 1990)---S.5-B---Appeal---Application for stay---Rejection application by the First Appellate Authority---Taxpayer contended that recovery of disputed tax demand before hearing of first appeal would amount to denying the statutory recognized right of appeal; and before taking coercive measures of recovery of tax, grievance of dispute should be adjudicated by an independent forum---Validity---If the recovery of tax demand created as a consequence of order-in-original was not stayed during the pendency of the main appeal before the First Appellate Authority, same would cause irreparable loss to tax-payer and it would be expedient that the same may be stayed---Appellate Tribunal stayed the matter till the disposal of the appeal by the First Appellate Authority---First Appellate Authority was directed to dispose of the main appeal of the taxpayer within a period of 45 days. ORDER Titled appeal has been preferred by taxpayer calling in question the impugned order dated 8-3-2012, passed by the learned CIR (A), Faisalabad, wherein taxpayer's plea for grant of stay was rejected. 2. The learned AR submitted that the 'department has passed an illegal Order-in-Original No.11 of 2012, which was assailed before the learned CIR(A) which is still pending adjudication. It is submitted by the learned AR that the taxpayer also filed an application for grant of stay before the learned CIR(A) which was illegally rejected by him. It is contended by the AR that the impugned order for rejection of stay application is illegal and contrary to the provisions of law and also against the settled norms of natural justice. It is asserted by the learned AR that the appellant was not afforded any opportunity of hearing before embracing the adverse order and even the viewpoint of the appellant already taken in the memo. of appeal had not been given any consideration while passing the impugned ex parte order by the learned CIR(A). It is submitted by the learned AR that Directorate of Intelligence and…

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