Sales Tax Case 07/12/2019

Email No: 286 - 2019

Sales Tax Act (VII of 1990)

Chapter – X
Miscellaneous
57. Rectification of mistake.

1
[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.

(3) Where a mistake apparent on the record is brought to the

notice of the officer of Inland Revenue, Commissioner or
Commissioner (Appeals), as the case may be, and no order has
been made under sub section (1), before the expiration of the
Financial year next following the date on which the mistake was

Pak Law Publications (Regd)

Office No. T-35, 3rd Floor, Shadman Mall, Shadman, Lahore. Page 1 of 7
Phone: 042-35468539 | 042-37423880 | Cell: 0300-8848226
Sales Tax Case 07/12/2019
Email No: 286 - 2019

brought to their notice, the mistake shall be treated as rectified

and all the provisions of this Act shall have effect accordingly.

(4) No order under sub-section (1) shall be made after five years
from the date of the order sort to be rectified.]

1. Section 57 substituted by the Finance Act, 2013.

Pak Law Publications (Regd)

Office No. T-35, 3rd Floor, Shadman Mall, Shadman, Lahore. Page 2 of 7
Phone: 042-35468539 | 042-37423880 | Cell: 0300-8848226
Sales Tax Case 07/12/2019
EmailSection
No: 286 -wise
2019 arrangement decisions of

Appellate Tribunal Inland Revenue &

Federal Tax Ombudsmans

Sr. Auditor for Appellants

versus

Isaac Ali Qazi and Niaz Muhammad for Respondent

(Appeal No.S.109/PB of 2006, decided on 25th March, 2009. Dates of hearing: 27th January, 4th February and 17th
February, 2009. APPELLATE TRIBUNAL INLAND REVENUE)

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.

The failure of the authorities issuing show-cause notice to disclose such

grounds/reasons may render the order invalid and it would he without legal
effect/legal authority. It is provided under section 11(4) of Sales Tax Act,
1990.

Judicial Member

Mr. Humayun Khan Sikandari

Reference: PDS # 10489 = 2009 PTD 1353 = PDS # 10489

Study to Complete Judgment of this Reference please click on the following link.

http://www.pdssystem.com/Search/CaseLawDetail?CaseLawNo=10489

Pak Law Publications (Regd)

Office No. T-35, 3rd Floor, Shadman Mall, Shadman, Lahore. Page 3 of 7
Phone: 042-35468539 | 042-37423880 | Cell: 0300-8848226
Sales Tax Case 07/12/2019
Email No: 286 - 2019

Messrs AZAM TEXTILE MILLS LTD

Versus

SECRETARY, REVENUE DIVISION, ISLAMABAD

(Complaint No.1198 of 2005, decided on 17th January, 2006. Federal Tax Ombudsman)

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.

A plain reading of the show-cause notice issued to the complainant reveals

that the adjudication authority had invoked in the show-cause notice dated
12-6-2003 only section 33(2)(cc) of the Sales Tax Act, 1990.

Judicial Member

Mr.Munir A. Sheikh

Reference: PDS # 10557= 2008 PTD 1762 = PDS # 10557

Study to Complete Judgment of this Reference please clicks on the following link.

http://www.pdssystem.com/Search/CaseLawDetail?CaseLawNo=10557

Pak Law Publications (Regd)

Office No. T-35, 3rd Floor, Shadman Mall, Shadman, Lahore. Page 4 of 7
Phone: 042-35468539 | 042-37423880 | Cell: 0300-8848226
Sales Tax Case 07/12/2019
Email No: 286 - 2019

Rana MANZOOR HUSSAIN

versus

SECRETARY, REVENUE DIVISION, ISLAMABAD

(Complaint No. 1008 of 2004, decided on 28th February, 2005. Federal Tax Ombudsman)

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.

the respondents have submitted that the complainant had moved an

application to the Chairman C.B.R. that (i) the case against Messrs ICI
decided by the Appellate Tribunal be rectified under the provisions of
section 57 of the Sales Tax Act, 1990.

Judicial Member

Mr.Munir A. Sheikh

Reference : PDS # 11429 = 2008 PTD 536 = PDS # 11429

Study to Complete Judgment of this Reference please click on the following link.

http://www.pdssystem.com/Search/CaseLawDetail?CaseLawNo=11429

Pak Law Publications (Regd)

Office No. T-35, 3rd Floor, Shadman Mall, Shadman, Lahore. Page 5 of 7
Phone: 042-35468539 | 042-37423880 | Cell: 0300-8848226
Sales Tax Case 07/12/2019
Email No: 286 - 2019

ISLAMABAD ELECTRIC SUPPLY COMPANY LTD. (IESCO)

Versus

COMMISSIONER OF INLAND REVENUE, RTO, ISLAMABAD

(Is.T.As. Nos. 137/IB, 22/IB and 141/IB of 2013, decided on 26th August, 2013. Date of hearing: 23rd April, 2013.APPELLATE
TRIBUNAL INLAND REVENUE)

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.

The application was filed on 14-5-2013,-under section 57 of the Sales Tax

Act, 1990.

Judicial Member

Mr. Ch. Anwaar Ul Haq

Reference : PDS # 15850 = 2014 PTD 604 = PDS # 15850

Study to Complete Judgment of this Reference please click on the following link.

http://www.pdssystem.com/Search/CaseLawDetail?CaseLawNo=15850

Pak Law Publications (Regd)

Office No. T-35, 3rd Floor, Shadman Mall, Shadman, Lahore. Page 6 of 7
Phone: 042-35468539 | 042-37423880 | Cell: 0300-8848226
Sales Tax Case 07/12/2019
Email No: 286 - 2019

Babar Nazir for Appellant.

versus

M. Tariq Arbab D.R. and Ajmal Khan IRAO, for Respondent

(S.T.A. No.5(PB) of 2013 and M.A. (Addl. Ground) No.9(PB) of 2013, decided on 28th August, 2013.APPELLATE TRIBUNAL
INLAND REVENUE)

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.

Therefore, appellant violated the provisions of section 26(1) read with

sections 3 and 6 of the Sales Tax Act, 1990.

Judicial Member

Mr. Muhammad Pervez Alam

Reference : PDS # 20040= PDS # 20040

Study to Complete Judgment of this Reference please clicks on the following link.

http://www.pdssystem.com/Search/CaseLawDetail?CaseLawNo=20040

*****

Pak Law Publications (Regd)

Office No. T-35, 3rd Floor, Shadman Mall, Shadman, Lahore. Page 7 of 7
Phone: 042-35468539 | 042-37423880 | Cell: 0300-8848226