| Citation(s) |
|---|
| 2003 SLG 339 2003 SLD 339 2003 PTCL 274 2003 PTD 1477 |
Sindh High Court
Special Sales Tax Appeal No.27 of 2002, decision dated: 10-03-2003
AZIZULLAH M. MEMON AND MUHAMMAD MUJEEBULLAH SIDDIQUI, JJ
Raja Muhammad Iqbal for Appellant. Abid S. Zuberi for
Respondent No. 2
Special Sales Tax Appeal No.27 of 2002, decision dated: 10-03-2003
AZIZULLAH M. MEMON AND MUHAMMAD MUJEEBULLAH SIDDIQUI, JJ
Raja Muhammad Iqbal for Appellant. Abid S. Zuberi for
Respondent No. 2
COLLECTOR OF SALES TAX (EAST), KARACHI
VS
CUSTOMS, EXCISE, SALES TAX APPELLATE TRIBUNAL, KARACHI and another
Law: Sales Tax Act, 1990
Section: 47
Law: Civil Procedure Code (V of 1908)
Section: O.XLVII,R.1(c)
(a) Sales Tax Act (VII of 1990)---S. 47---Civil Procedure Code (V of 1908), O.XLVII, R. 1(c)-Review by High Court---Maintainability---Inherent jurisdiction under C.P.C., exercise of---Provisions of Civil Procedure Code, 1908 being not applicable at all, question of exercise of inherent jurisdiction under C.P.C. would not arise---Power of review or appeal cannot be exercised under the inherent jurisdiction and has to be conferred specifically by law---No power of review having been vested in the High Court under Sales Tax Act, 1994, review application was not maintainable--Principles. The Sales Tax Act, 1990 is a complete code in itself and a special law shall exclude the provisions contained in general law. The Sales Tax Act contains all the substantive as well as procedural law, pertaining to the charge/levy, assessment and appeals pertaining to the Sales Tax. C.P.C. is not applicable at all, therefore, the question of exercise of inherent jurisdiction- under C.P.C. does not arise. Leaving aside the C.P.C., it would not be covered under inherent jurisdiction, exercised by every Court, because the matters pertaining to review and appeal do not fall within the purview of inherent jurisdiction, as they are neither incidental nor ancillary to the main proceedings. The matters, such as correction of arithmetic errors or any mistake, which does not require independent examination can fall within the inherent jurisdiction of every Tribunal, Court or Judicial Authority. Power of review or appeal however, cannot be exercised under the inherent jurisdiction and has to be conferred specifically by law. Since no such power is vested in the High Court under Sales Tax Act, review application is not maintainable. (b) Civil Procedure Code (V of 1908)--- ----O. XLVII, R.1(c)---Review---Maintainability---Principles---Negligent and indolent applicant for review---Effect. The review is not meant for negligent ~and indolent persons, because it is specifically provided in Order XLVII, Rule 1(c) that a person aggrieved from a decree or order can submit a review application if he has discovered a new and important matter or evidence which, after the exercise of due diligence, was…
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