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[57. Rectification of Mistake.– (1) The officer of Inland
Revenue, Commissioner, the Commissioner (Appeals) or the
Appellate Tribunal may, by an order in writing, amend any order
passed by him to rectify any mistake apparent from the record on
his or its own motion or any mistake brought to his or its notice by
a taxpayer or, in the case of the Commissioner (Appeals) or the
Appellate Tribunal, the Commissioner.
(2) No order under sub section (1) which has the effect of
increasing an assessment, reducing a refund or otherwise
applying adversely to the taxpayer shall be made unless the
taxpayer has been given a reasonable opportunity of being heard.
(4) No order under sub-section (1) shall be made after five years
from the date of the order sort to be rectified.]
versus
Summary:
The Collector of Sales Tax and Federal Excise, Peshawar
(hereinafter called as the appellant) has filed this appeal under section 46
of the Sales Tax Act, 1990.
The stated facts of the case are that the respondents (Messrs Niaz
Muhammad General Order Suppliers, Peshawar) filed three exports-based
refund claims for the tax periods October, 2004, November, 2004 and
December, 2004, respectively under section 10 of the Sales Tax Act, 1990.
Judicial Member
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Versus
Summary:
This complaint of `maladministration' is directed against the
respondents for passing Order-in-Original No.21 of 2005.
The stipulated period and manner. If a ginner failed to discharge its liability
it was liable to pay additional tax under section 34, in addition to penalty
that may be imposed under section 33 of the Sales Tax' Act, 1990.
Judicial Member
Mr.Munir A. Sheikh
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http://www.pdssystem.com/Search/CaseLawDetail?CaseLawNo=10557
versus
Summary:
The errors could be corrected by the Appellate authority at
any time under the provisions of section 57 of the Sales Tax Act, 1990.
Facts of the complaint, as narrated by the complainant, are that Messrs ICI,
Pakistan Limited had applied to the Sales Tax Department for refund of
sales tax paid on `Coke' amounting to Rs.7,918,803.
Judicial Member
Mr.Munir A. Sheikh
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http://www.pdssystem.com/Search/CaseLawDetail?CaseLawNo=11429
Versus
Summary:
This stay application dated 19th August, 2013 has been filed
in S.T.A. No. 328/IB of 2012 against the recovery notice dated 07-08-2013
issued under section 48(1)(b) of the Sales Tax Act, 18990.
In view of the facts highlighted- Supra it is humbly prayed that your Hounor
may kindly grant stay against recovery proceeding initiated by the tax
authorities for a period of six months or until such date when appeals are
decided by the Honourable ATIR.
Judicial Member
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versus
Summary:
This appeal at the instance of appellant/registered person
has been filed against the order of learned CIR(A) whereby its appeal was
rejected.s
Briefly stated the facts of the case as per Record are that during scrutiny of
the computerized record of Inland Revenue, Sales Tax and Federal Excise
Wing, RTO, Peshawar it was observed that the appellant is non filer of the
sales tax returns for tax period November, 2008 to August, 2011.
Judicial Member
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