Law: Customs Act, 1969

Section: 179

Law: Income Tax Ordinance, 2001

Section: 162,148,148(5)(6),162(1)

 (a) Sales Tax Act (VII of 1990)-------Ss. 11(2) & 45(2)(iii)---Assessment---Rejection of refund-Taxpayer contended that show-cause notice as well as adjudication order had been issued illegally by the Assistant Collector (Refund) because he was not lawfully empowered to adjudicate the cases falling under sub-section (2) of S.11 of the Sales Tax Act, 1990 beyond pecuniary limit of one million rupees as specified under cl. (iii) of subsection (2) of S.45 of the Sales Tax Act, 1990 as the amount of tax involved was Rs.2,334,953---Validity---Assistant Collector had transgressed his jurisdiction and powers of adjudication by issuing show-cause notice and passing adjudication order beyond pecuniary limit of one million rupees as admittedly amount of refund involved was Rs.2,334,953---Under S.45(1)(ii) of the Sales Tax Act, 1990, it was only the Deputy Collector who had the power to issue show-cause notice and to pass adjudication order---Show-cause notice and Order-in-Original was passed by an authority having no jurisdiction in the matter---Such was an order coram non judice and was accordingly declared as illegal, ab initio void and without lawful jurisdiction and set aside---Order passed by the First Appellate Authority equally suffered from illegalities being without jurisdiction and was vacated by the Appellate Tribunal.2008 SCMR 240 SC (Pak.) and 2001 SCMR 1822 SC (Pak.) rel.2010 PTD (Trib.) 1636 ref.(b) Sales Tax Act (VII of 1990)-------S.45---Power of adjudication---Jurisdiction---Jurisdiction objection or a basic lacuna on assumption of jurisdiction can be raised at any stage of proceedings inasmuch as it goes to the very root of the matter.(c) Sales Tax Act (VII of 1990)------S.45---Power of adjudication---Jurisdiction---Each authority working under the hierarchy of the Sales Tax Department has been given power to perform his duty and to exercise jurisdiction within the parameters as specifically provided under the law---Any transgression to the above limit would render the entire exercise of authority illegal and void ab initio.(d) Administration of justice-------Power vested in any authority can only be exercised by the same authority, in…

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