Law: Sales Tax Act, 1990

Section: 45,45A,2(46),2(37),3,6,11,22,23,26,33,36 (1),37A(4),37B,37C(1)(a)(c),45(3),45A,40 ,40A

Sales Tax Act (VII of 1990)---Ss. 45-A, 2(46), 2(37), 3, 6, 11, 22, 23, 26, 33, 36(1), 37-A(4), 37-B & 37-C (1) (a) (c), 45(3), 45-A, 40 & 40A---S.R.O. 1349(I)/1999, dated 17-12-1999---Power of the Board and Commissioner to call for records----Re-opening of First Appellate Authority's order by the Federal Board of Revenue---Payment under Amnesty Scheme---Claim of refund of such payments in terms of observation of First Appellate Authority---Instead of issuing refund, order-in-original already passed was reopened under S.45-A of the Sales Tax Act, 1990 at the back of taxpayer without affording him reasonable opportunity of being heard and without issuing any notice---Validity---Federal Board of Revenue re-opened the order-in-appeal in exercise of powers conferred under S.45-A of the Sales Tax Act, 1990 without considering the fact that under S.45-A of the Sales Tax Act, 1990, the Federal Board of Revenue may of its own motion, call for and examine the record of any 'departmental proceedings' for the purpose of satisfying itself as to the legality or propriety of any decision or order passed therein by an officer of Sales Tax, it may pass such order as it may think fit---In the present case, it had not been considered that in subsection (2) of S.45-A of the Sales Tax Act, 1990, it had specifically been mentioned that no proceedings under said section shall be initiated in a case where an appeal under S.45-B or S.46 of the Sales Tax Act, 1990 was pending---Appeal had already been decided by the First Appellate Authority---Federal Board of Revenue under S.45-A of the Sales Tax Act, 1990 could only call for and examine the record and pass an order regarding the departmental proceedings pending before the officer of sales tax which in no way include the appellate proceedings---Order-in-original was passed on 3-10-2005, which was set aside by the High Court with certain directions and subsequently the second order-in-original was passed on 6-10-2006---No concept of recalling of an order by the Federal Board of Revenue of a subordinate authority existed specifically in the circumstances where the record was never called for and the affected party was issued a…

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