Law: Sales Tax Act, 1990

Section: 2,2(18),30,45A,47A

Law: General Clauses Act, 1897

Section: 21

(a) Sales Tax Act (VII of 1990)---Ss. 2(18), 30, 45-A, 47-A---General Clauses Act (X of 1897), S.21---Alternative Dispute Resolution Committee, recommendations of--Disposal of assessee's appeal by Appellate Tribunal in terms of such recommendations already accepted by Board of Revenue---Issuance of show-cause notice to assessee by Board of Revenue in exercise of its powers under S. 45-A of Sales Tax Act, 1990 read with S. 21 of General Clauses Act, 1897 to re-examine its order accepting such recommendations---Validity---Board had power to examine decision or order of an officer of Inland Revenue, which according to S. 2(18) read with S. 30 of Sales Tax Act, 1990 would not include Board itself---Board had no authority to examine legality or propriety of its own orders---Powers under S. 21 of General Clauses Act, 1897 for being general in nature could not be exercised by an authority for recalling orders passed in quasi judicial capacity---Provisions of S. 21 of General Clauses Act, 1897 could not be invoked in presence of S.45-A of Sales Tax Act, 1990---Board under S. 47-A of Sales Tax Act, 1990 had discretion not to appoint such Committee and could withhold its approval---Board had consciously appointed such Committee and accepted its recommendations, which had been duly incorporated in order of Tribunal---Board after such exercise could not re-open entire issue---Impugned show-cause was set aside in circumstances. (b) General Clauses Act (X of 1897)--- ----S.21---Order passed by an authority in quasi judicial capacity---Powers of authority to recall such order under S.21 of General Clauses Act, 1897---Scope---Provisions of S.21 of General Clauses Act, 1897 for being general in nature could not be invoked for recalling such order. JUDGMENT NASIR-UL-MULK, J.---Respondent No.1, Messrs Reckitt Benckiser Pakistan, a public limited company, is engaged in the sales of pharmaceutical and household products. Based on an audit report, the Assistant Collector Sales Tax issued a show-cause notice to the respondent, requiring it to explain as to why sales tax amounting to Rs.26.792 million for the period 1-7-1981 to 16-10-1989 leviable on the 'Dettol' supplied be not…

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