Law: Sales Tax Act, 1990

Section: 45

Law: Constitution of Pakistan, 1973

Section: 185(3)

Sales Tax Act (VII of 1990)---S.45-A---Constitution of Pakistan (1973), Art. 185(3)---Calling for record---Re-opening of case---Order-in-Original was passed on 20-5-2005, determining sales tax amount which was deposited by respondent---In exercise of powers under S.45-A of Sales Tax Act, 1990, Collector vide his order, dated 10-6-2006, directed Deputy Collector to re-open Order-in-Original and pass fresh order, which order of Collector was set aside by High Court---Validity---Order-in-Original was passed by Deputy Collector (Adjudication), who was not. subordinate to Collector and the same was not challenged in appeal by any officer of Sales Tax Department---Power of Board (Collector or Collector Adjudication) under S.45-A of Sales Tax Act, 1990, to call for record remained in force till 29-6-2005, whereafter the same was amended by Finance Act, 2005---It was after the amendment under S.45(4) of Sales Tax Act, 1990, that powers were given to Collector to call for and examine record of any proceedings under Sales Tax Act, 1990, suo motu---Amendments incorporated through Finance Act, 2005, were prospective in nature and were not applicable---Supreme Court did not find any irregularity or any infirmity in passed by High Court---Leave to appeal was refused. ORDER MUHAMMAD FARRUKH MAHMUD, J.---This petition seeking leave to appeal is directed against judgment, dated 14-3-2007 handed down by learned Judge in Chambers of Lahore High Court, Lahore whereby Writ Petition No. 6846 of 2006 filed by the respondent was allowed and order, dated 10-6-2006 recorded by Collector, Collectorate of Sales Tax and Federal Excise Sales Tax, Lahore was set aside. 2. Respondent is registered firm with Collectorate of Sales Tax and Federal Excise, Lahore as a wholesaler. The respondent's name was put on negative list, by the Collector which was followed by audit for the period from February, 2001 to August, 2001. After the audit report, liability of Rs.601,811 was created against the respondent which was paid. Resultantly, the name of the respondent was excluded from the negative list. The name of respondent's firm was put on negative list, for the second time and again an audit was…

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