Law: Customs Act, 1969

Section: 194-B,196

Law: Income Tax Ordinance, 2001

Section: 132, 133

Law: Sales Tax Act, 1990

Section: 46, 47,

Law: Constitution of Pakistan, 1973

Section: 185

(a) Customs Act (IV of 1969)---Ss. 194-B 196--Income Tax Ordinance (XLIX of 2001), Ss. 132 133--Sales Tax Act (VII of 1990), Ss. 46 47--Constitution of Pakistan, Art. 185--Findings of fact recorded by the Appellate Tribunal under various tax statutes--Inference with such facts by the High Court and Supreme Court--Conditions for such interference stated.

Generally, it is for the Appellate Tribunal, being the last fact-finding adjudicator, to finally determine the factual aspects of the controversy, and such findings are not interfered with by the High Court, while exercising its jurisdiction under various tax statutes; as the scope and extent of the power of the High Court hearing matters under the tax .statutes in reference jurisdiction, as well as of the Supreme Court hearing appeals against decisions of the High Court made in such reference jurisdiction, is limited to deciding the question(s) of law, which may arise from the order passed by the Appellate Tribunal. This rule is, however, not absolute. Where the Appellate Tribunal has based its decision on some perverse or totally incorrect finding of fact, which is contrary to the material available on record or which is based on surmises and conjectures; the decision based on such erroneous finding of fact can be corrected by the High Court. In cases, where the High Court has relied on the findings of the Appellate Tribunal, without a proper appraisal of the material before it, the Supreme Court being the appellate court of the High Court, may positively exercise the jurisdiction that is vested in the High Court but having not been exercised by it, in order to correct the perverse or arbitrary findings of fact.

Messrs Mohammad Akbar v. I.T.A.T. 1972 SCMR 409; Messrs F,M.Y. Industries v. Deputy Commissioner I.T. 2014 SCMR 907; Messrs PTV Corporation Ltd., v. Commissioner Inland Revenue 2017 SCMR 1136; Messrs Squibb Pakistan v. Commissioner of I.T. 2017 SCMR 1006; Messrs Shah Nawaz v. Commissioner of I.T. 1969 SCMR 123; Commissioner of I.T. v. Messrs Smith, Kline and French 1991 SCMR 2374; Commissioner of I.T. v. Messrs Farrokh Chemical 1992 SCMR 523; Ibrahim Ishaq v. Commissioner of I.T. 1993 SCMR 287 and Messrs Irum Ghee Mills v. I.T.A.T. 2000 SCMR 1871 ref.