Law: Sales Tax Act, 1990

Section: 11

ORDER SHEET             Babar Sattar  , J:  This reference has arisen from a judgment of the Appellate Tribunal Inland Revenue (Tribunal) dated 29.11.2017.   Learned counsel for the Tax department states that the appeal was decided by the Tribunal on the basis that the officer of Inland Revenue who had issued show-cause notices for purposes of section 11 of the Sales Tax Act 1990 was not vested with jurisdiction in view of the law laid down by a Judge in chambers of this Court in writ petition no. 826/2015 titled Pakistan Oil Fields Limited vs Federal Board of Revenue.  He states that the judgment was then set aside in ICA no.296/2016 vide judgment dated 19.09.2020 wherein the law laid down by the Supreme Court in the Commissioner Inland Revenue vs Messrs Hamza Nasir Wire (2020 SCMR 1822) was taken into account and it was held that an officer of Inland Revenue can be delegated authority to exercise powers for purpose of section 11 of the Sales Tax Act 1990.  As the judgment of the Tribunal is based on a judgment of a Judge in chambers…