Law:

Section:

Sales Tax Act (VII of 1990)--- ----Ss. 45-A, 47-A & 72---General Clauses Act (X of 1897), S.21---Constitution of Pakistan (1973), Art. 199---Constitutional petition--Notice issued by Board of Revenue to re-examine its order passed under S.47-A of Sales Tax Act, 1990 on recommendations of Alternate Dispute Resolution Committee---Validity---Aggrieved person in S.47(4-A) of the Sales Tax Act, 1990 referred only to taxpayers and not to departmental officials for being bound by directions of Board by virtue of S.72 thereof---Board has not issued impugned notice on application from department or taxpayer---Board had power either to accept or reject recommendations of such Committee---Order passed by Board under S.47-A of Sales Tax Act 1990 was in nature of quasi judicial order and not an administrative order or an agreement between parties, thus, same would not fall within purview of S.21 of General Clauses Act, 1897---Both words "decision" and "order" used in S.45-A of Sales Tax Act, 1990 referred to decision and order of officer of Sales Tax and word "or" used between such words was not disjunctive---Board had no power to review its own order either under S.45-A or any other provision of Sales Tax Act, 1990---Department had not objected to such order of Board before Appellate Tribunal while deciding case on its basis---Board having become functus officio in respect of its such order, it had no jurisdiction to issue impugned notice for its re-examination---High Court quashed impugned notice in circumstances. Nagar Mahapalika v. Ant Ram AIR 1966 All. 32 (V 33 C 8); Bachchu Lal case and anther's case AIR (38) 1951 836; Venkatesh Yeshwant Deshpande v. Emperor AIR 1938 Nagpur 513; Abdul Haque Indhar and others v. Province of Sindh 2000 SCMR 907; Muhammad Sadiq v. Punjab Service Tribunal, Lahore 2007 SCMR 318; Roche Pakistan Ltd. v. Deputy Commissioner of Income Tax and others 2001 PTD 3090; Messrs Oil and Gas Development Company Ltd. v. Collector Customs, Sales Tax and Central Excise (Adjudication) Rawalpindi and 2 others 2003 PTD 1586; Aluminium Processing Industries International (Pvt.) Ltd. v. Federation of Pakistan 2003 PTD 1411; The Chief Settlement…

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