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Appellate Tribunal Inland Revenue 2012 Sales Tax Act (VII of 1990)--- ---Ss. 45-A, 2(46), 2(37), 3, 6, 11, 22, 23, 26, 33, 36(1), 37-A(4), 37-B & 37-C (1) (a) (c), 45(3), 45-A, 40 & 40A---S.R.O. 1349(I)/1999, dated 17-12-1999

2012 PTD 162

Re-opening of First Appellate Authority's order by the Federal Board of Revenue
Messrs KRUDDSON (PVT.) LTD., KARACHI
Appellant
VS
COLLECTOR SALES TAX (ENFORCEMENT), KARACHI
Respondent

Case Laws / Head Notes / Paras

---Power of the Board and Commissioner to call for records----Re-opening of First Appellate Authority's order by the Federal Board of Revenue---Payment under Amnesty Scheme---Claim of refund of such payments in terms of observation of First Appellate Authority---Instead of issuing refund, order-in-original already passed was reopened under S.45-A of the Sales Tax Act, 1990 at the back of taxpayer without affording him reasonable opportunity of being heard and without issuing any notice---Validity---Federal Board of Revenue re-opened the order-in-appeal in exercise of powers conferred under S.45-A of the Sales Tax Act, 1990 without considering the fact that under S.45-A of the Sales Tax Act, 1990, the Federal Board of Revenue may of its own motion, call for and examine the record of any 'de...