I
SUBJECT:--
IN-CORRECT
FORMAT OF ORDERS –IN-ORIGINAL,
ORDERS-IN-APRIL—RECTIFICATION
THEREOF.
It has been
observed that orders-in-original
and orders in appeal passed
by quasi- judicial authorities
do not mention the relevant
section and orders of the Sales
Tax Act, 1990 under which order-in-appeal
passed by Collector of Appeals
indicate at Serial No. 9 of
the format of the order that
the appellant, if dissatisfied
with the order in appeal may
file a revision application
to the Federal Government.
2. In Sales
Tax Act, there is not provision
for revision by the Federal
Government. If a person is aggrieved
by the decision of the Collector
(Appeals) he can file an appeal
to the Appellate Tribunal under
section 46 of the Sales Tax
Act, since Appellate tribunal
has not been constituted. Member
(Judicial) Central Board of
Revenue has been allowed to
hear appeals under section 46
of the Sales Tax Act. (Reference
General Order No. 5 of 1991
dated 23-10-1991).
3. If a registered
person or a Collector is not
satisfied with an order passed
by Appellate Tribunal/Member
(Judicial) he may take further
action in accordance with the
provisions of section 47 of
the Sales Tax Act. However,
it may pleas be noted that a
reference application under
Section 47 can be made on QUESTION
OF LAW ONLY. Moreover, this
question of law must arise from
the order passed under section
46 of the Act,. The Sales Tax
law does not permit any reference
under section 47 on a QUESTION
OF FACT decided through an order
passed under section 46 of the
Act.
4. In view
of above, it is advised that:
(a) All orders
passed by Officers of Sales
Tax in any proceedings initiated
by them must indicate the section
of Sales Tax Act under which
the order is being passed:
(b) Serial
No. 9 of the preface of orders-in-appeal
used by appellant Collectors
may be suitable amended to indicate
that if the appellant or the
Department is dissatisfied with
the decision, he may file an
appeal to the Appellate Tribunal/Member
(Judicial) Central Board of
Revenue as per the provisions
of section 46 of the Sales Tax
Act, 1990; and
(c) Similarly,
the orders passed under section
46 may indicate that questions
of law arising out of that order
can be referred to the Honorable
High Court through the Appellate
Tribunal as per the provisions
of section 47 of the Sales Tax
Act.
Mr.
Akhtar Ali,
Secretary
(STP)
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