Law: Sales Tax Act, 1990

Section: 47

Sales Tax Act (VII of 1990)---S. 47---Remand of case by the Tribunal---Validity---Appellant had challenged in his appeal order of the Customs, Excise and Sales Tax Appellate Tribunal, whereby the impugned order-in-original was set aside and case was remanded to Adjudicating Officer for a fresh decision---Remand order by the Tribunal was against established principles of appeal proceedings in revenue matters, which were; firstly, that a remand order should not be made as a matter of course to, allow a party or an Authority to fill in the lacunas; secondly, that adjudication and the proceedings in appeal in revenue matters must confine to the facts stated in the show-cause notice; and thirdly; that in absence of a cross-appeal, appellant in a revenue matter could not be pushed to a position worse than the one at which he was placed at the time of filing of appeal---Impugned remand order was totally unjustified and unwarranted, in circumstances. Chairman WAPDA, Lahore and another v. Gulbat Khan 1996 SCMR 230 and Chaudhry Muhammad Sadiq v. Income Tax Officer and others 1988 PTD 1014 ref. ORDER This further appeal under section 47 of the Sales Tax Act, 1990 seeks to challenge an order of the Customs, Excise and Sales Tax Appellate Tribunal, Lahore, dated 15-2-2002 whereby the impugned Order-in-Original, dated 24-9-2001 was set aside and the case was remanded to the Adjudicating Officer for a fresh decision. It is claimed that the impugned order of the Tribunal gives rise to the following questions of law. (i) Whether on the facts and in the circumstances of the case the learned Tribunal can justifiably remand the case to the respondent No.2 on an issue which was neither the subject-matter of appeal before them nor was objected by the adjudicating authority? (ii) Whether on the facts and in the circumstances of the case, the learned Tribunal could remand the case on the basis of its own extraneous consideration? 2. The appellant Messrs Karss Paints and Allied Industries, Faisalabad as a registered person was served with a show-cause notice by Deputy Collector. Faisalabad on 2-8-2001. In the notice the appellant was inter alia, confronted with the allegation that as a…

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