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Appellate Tribunal Inland Revenue 2012 Sales Tax Act (VII of 1990)--- ---Ss. 45, 10(4), 11(2), 2(14), 4, 7, 8, 10, 26, 33(11)(c) & 73--- Sales Tax Rules, 2006, Rs.36 & 37---S.R.O. 575(I)/2002 dated 31-8-2002

2012 PTD 472

Adjudication ---pecuniary limits
Messrs MEHAR DASTGIR LEATHER AND FOOTWEAR INDUSTRIES, MULTAN
Appellant
VS
COLLECTOR OF SALES TAX, MULTAN and others
Respondent

Case Laws / Head Notes / Paras

--Power of adjudication---Claim of refund of input tax---Pecuniary jurisdiction---Assistant Collector (Refund) adjudicated upon the matter and refund claimed was held inadmissible---Taxpayer contended that by virtue of subsection (1) Cl.(iii) of S.33, Assistant Collector could have adjudicated upon the cases falling under subsection (2) of S.11 and S.36 of the Sales Tax Act, 1990 provided that the amount of tax involved the amount exceeding ten thousand rupees but not exceeding one million rupees and in the present case the amount involved was quite higher than the limit of the amount mentioned in the clause---Revenue contended that proceedings taken by the Assistant Collector (Refund) Sales Tax, were not adjudicated within the ambit of S.45 of the Sales Tax Act, 1990 and in these were the...