JUDGMENT

Hassan Nawaz Makhdoom, J. This Sales Tax Reference has been filed by M/s. Auto Craft (the “applicant”) under section 47 of the Sales Tax Act, 1990 (the “Act”) challenging the order dated 09.02.2017 passed by the Appellate Tribunal Inland Revenue (the “Tribunal”), whereby it has rectified its earlier decision dated 23.05.2016. Through order dated 08.05.2017, this Court framed the following question of law for consideration:“1) Whether under the facts and the circumstances of the case, the learned ATIR was justified to act as appellate forum and vacate its own order?”2. Learned counsel for the applicant contended that the Tribunal has wrongly exercised its jurisdiction by recalling its final order dated 23.5.2016, through the impugned order dated 09.02.2017, which amounted to sitting in appeal over its own decision. He argued that such a course was not permissible under the statutory framework of the Act, and that the power under section 57 thereof cannot be exercised to ...