Law: Sales Tax Act, 1990

Section: 46,47,48

Sales Tax Act (VII of 1990)---Ss. 46, 47 & 48---Appeal to High Court---Maintainability---Recovery notice---Appellate Tribunal had found that appeal against recovery notice was not maintainable---Said order of the Tribunal had been challenged in appeal before the High Court---Scope---Tribunal had rightly found that neither appeal before the Tribunal against recovery notice was competent nor the order of the Tribunal rejecting appeal was further assailable before the High Court under S.47 of Sales Tax Act, 1990---After recording of the order-in-original, a demand stood created against assessee and issuance of a notice of recovery was- certainly in continuation of the order-in-original---There being an order-in-original, the recovery notice was mere a step in furtherance thereof, which was not open to challenge before the Tribunal---Order of the Tribunal regarding non-maintainability of appeal against recovery notice, was approved and since no question of law could be said to have arisen out of the order to be considered by the High Court under S.47 of Sales Tax Act, 1990, appeal was dismissed by the High Court. 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, Bench-I, Lahore, dated 30-4-2007. Trough that order learned members of the Tribunal found that the appeal against recovery notice, dated 28-3-2002 was not maintainable before them. 2. Learned counsel for the respondent/revenue states and we will agree that neither the appeal before the Tribunal against the said recovery notice was competent nor the order of the Tribunal rejecting that appeal is further assailable before this Court under section 47 of the Sales Tax Act, 1990. 3. It is not disputed that an order-in-original was recorded against the petitioner by the concerned…

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