Law: Sales Tax Act, 1990

Section: 45

Law: Constitution of Pakistan, 1973

Section: 185(3),199

Sales Tax Ac! (VII of 1990)---S.45-A---Constitution of Pakistan (1973), Arts. 185(3) & 199--­Central Board of Revenue---Jurisdiction---Matter pertaining to recovery of sales tax was decided against the respondent and such order was set aside by the Collector (Appeals)---Order passed by Collector (Appeals) was set aside by Central Board of Revenue ---High Court in exercise of Constitutional jurisdiction set aside the order passed by the Board of Revenue ---Validity---Leave to appeal was granted by Supreme Court to consider; whether in the circumstances of the case the Central Board of Revenue was clothed with any authority/power under S.45-A of Sales Tax Act, 1990, to interfere with the order of Collector (Appeals). ORDER TANVIR AHMED KHAN, J.-Leave to appeal is sought against the judgment dated 28-9-2001 whereby a learned Single Judge of the Lahore High Court, Lahore, accepted the writ petitions filed by respondent No.1 and set aside the order of the Member, Central Board of Revenue, Islamabad, passed under section 45-A of the Sales Tax Act, 1990 (hereinafter referred to as the Act). 2. The facts briefly narrated for the disposal of these petitions are that the Directorate of Intelligence and Investigation (Customs and Excise), Regional Office, Lahore, reported against the malpractices committed by respondent No.1 in the charge of sales tax resulting into loss of huge amount to the national exchequer. The Additional Collector took up the matter and found the respondents guilty under sections 3, 6, 7 and 26 of the Act and ordered them to pay the amounts due alongwith penalties running into millions of rupees. The respondent filed an appeal before the Collector (Appeals), who accepted the same through an order dated 26-8-1997. The afore-mentioned order of the Collector (Appeals) was assailed by the Director General Intelligence and Investigation (Customs and Excise), Lahore, before the…

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