Law: Sales Tax Act, 1990

Section: 45A,45,47

Law: Constitution of Pakistan, 1973

Section: 199

(a) Sales Tax Act (VII of 1990)---S. 45A---Revisional jurisdiction, exercise of ---Preconditions--­Revisional power can be used only in respect of departmental proceedings and those orders which are recorded by officer of sales tax---Order in respect of which revisional jurisdiction is proposed to be exercised must be made by a subordinate officer to the Central Board of Revenue or a Collector as provided by S. 45A(3) of the Sales Tax Act, 1990---Proceedings under S. 45A(1) of Sales Tax Act, 1990, cannot be initiated where an appeal under S.45 or 46 of the Sales Tax Act, 1990, is pending---No such order can be made after expiry of three years or from the date of the original decision or order of the subordinate officer as referred in S. 45A(1) of the Sales Tax Act, 1990. (b) Sales Tax Act (VII of 1990)--- ----Ss. 45 & 45A---Revisional jurisdiction, exercise of---Necessary conditions---Necessary conditions for exercise of such jurisdiction either by Central Board of Revenue or Collector are that order or decision must have been recorded by a `sales tax officer' subordinate to the Central Board of Revenue or the Collector, as the case may be, and such order or decision has been passed in 'departmental proceedings'---Revising Authority can act of its own motion and the primary purpose is to see the legality or propriety of the decision/order in the perspective of the interest of the revenue. (c) Sales Tax Act (VII of 1990)--- ----S. 45A---Revisional power---Nature of jurisdiction---Revisional power and proceedings under S. 45A of Sales Tax Act, 1990, are executive in nature to remedy defaults which are either not appealable or, else no appeal has been filed---Once the assessee or the department takes the matter to any of the three appellate forums i.e. the Collector (Appeals), the Appellate Tribunal or High Court, the revisional power vested under S. 45A stands ousted completely and effectively. (d) Sales Tax Act (VII of 1990)--- ----S. 45A---Revisional, jurisdiction---Subject-matter of Appellate Tribunal---Even if the Collector (Appeals) is accepted to be a `subordinate officer' of sales tax and the proceedings before him to be `departmental proceedings'…

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