Law: Sales Tax Act, 1990

Section: 46,47,47(1)

(a) Jurisdiction--- ----Advisory jurisdiction of Court---Scope---Whenever any Court exercises normal appellate jurisdiction, it can exercise all the powers which are vested in forums below for the reason that appeal is continuation of original proceedings---While exercising advisory jurisdiction, the provisions of law under which the jurisdiction is exercised is to be kept in view by the Court. (b) Sales Tax Act (VII of 1990)---Ss. 46 & 47---Appeal---Advisory jurisdiction of High Court---Scope---Non-raising of a plea before Appellate Tribunal---Assessee being dissatisfied with the order passed by Appellate Tribunal, filed appeal under S.47 of Sales Tax Act, 1990---Plea of double taxation, raised by assessee before High Court was not raised before the Tribunal---Effect--When appeal was preferred before High Court, the appeal before Appellate Tribunal was not deemed to have been finally disposed of and was to be disposed of when opinion of High Court was delivered in exercise of advisory jurisdiction, whereafter, the Appellate Tribunal would pass such orders as would be necessary to dispose of the case in conformity with such ---If a plea was not raised before, the Tribunal, it would not be deemed to be pending before the Tribunal and in such situation there was no question of deciding the case in accordance with the of High Court---Tribunal could decide the case in respect of the issues over which it had seized and not the issues which were neither raised before it nor were taken cognizance of its own-Scope of advisory jurisdiction of High Court was limited to the extent of expressing opinion whether the finding given by the Tribunal was in accordance with the law .or otherwise---When there was no finding of the Tribunal, there was no question of giving any opinion in negative or affirmative---Question of double taxation was neither raised before the Tribunal nor decided and consequently the appeal in respect of such issue was not maintainable in terms of S.47 of Sales Tax Act, 1990---Appeal was dismissed in circumstances. ORDER MUHAMMAD MUJEEBULLAH SIDDIQUI, J.---The order sheet dated 18-5-2004 shows that the question of law which was found requiring…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492