Law: Sales Tax Act, 1990

Section: 45

Law: Constitution of Pakistan, 1973

Section: 199

Law: Customs Act, 1969

Section: 195

(a) Sales Tax Act (VII of 1990)---S. 45-A---Customs Act (IV of 1969), S. 195---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Order-in-original recorded by Additional Collector (Adjudication) re-opened by Collector exercising powers on executive side resorting to provisions of S.45-A of Sales Tax Act, 1990---Validity---Collector (Adjudication) on adjudication side could exercise his revisional powers under S.45-A of Sales Tax, Act, 1990 in respect of an order passed by an officer subordinate to him---Collector on executive side could exercise his powers in respect of a subordinate officer under him functioning on executive side---Title of S.45-A of Sales Tax Act, 1990 made a clear distinction between a Collector and Collector (Adjudication)---Jurisdiction conferred by S.45-A of the Act was supervisory in nature and as a natural corollary could be exercised only by a person or an authority, which was assigned with job of supervising subordinate authorities and officers---Collector on, executive side could not lay his hands upon any order passed by adjudication side---Collector (Adjudication) could not exercise an executive power in relation to Collector or his subordinate officers functioning on executive side---Term "Collector of Customs" used in section 195 of Customs Act, 1969 would not include a Collector acting as an adjudicating authority---Impugned order was bad as Collector on executive side could not find faults with order recorded on adjudication side---High Court declared impugned order to have been passed without lawful, authority---Principles. Khan Trading Company, Gujranwala v. Collector of Customs, Excise and Sales Tax (Adjudication), Lahore PTCL 2001 CL 615 and Messrs Muskzar Knitwear (Pvt.) Ltd. v. Collector of Sales Tax, Lahore 2004 PTD 714 rel. (b) Interpretation of statutes--- ----Title of a section of a statute not relevant to interpret its provisions, but superior Courts in Pakistan at times resorted thereto. (c) Revision--- ----Revisional jurisdiction---Background and purpose stated. The revisional jurisdiction now vested in courts and judicial or quasi-judicial authorities is an offshoot of the writ of certiorari…

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