COLLECTOR SALES TAX vs ARMY WELFARE TRUST-NIZAMPUR CEMENT PLANT 47 & 30 — 2021 PTD 130 PESHAWAR-HIGH-COURT

Case information

Citation: 2021 PTD 130 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2021
Reporter: PTD
Parties: COLLECTOR SALES TAX vs ARMY WELFARE TRUST-NIZAMPUR CEMENT PLANT 47 & 30
Subject matter: Tax & Customs
Provisions referred to: S. 47; Sales Tax Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

COLLECTOR SALES TAX VS ARMY WELFARE TRUST-NIZAMPUR CEMENT PLANT 47 & 30---Reference to High Court---Persons authorized to file Reference under S.47 of Sales Tax Act, 1990 on behalf of Department---Nature of S.47 of Sales Tax Act, 1990---Scope---Question before High Court was whether reference under S.47 of Sales Tax Act, 1990 as it stood in the year 2007, could be filed by officer / person other than Additional Collector or officer authorized by Collector, when S.47 as it stood then, stated that such reference was only to be signed by officer not below the rank of Additional Collector, or officer authorized by Collector Sales Tax---Held, that wording of S.47 of Sales Tax Act, 1990, as it stood at the time of filing of reference in year 2007, was couched in negative language by use of phrase "not below rank of Additional Collector", which manifested intention of Legislature as mandatory and not merely directory---In the present case, no document was available to show that reference was filed either by Additional Collector or on direction of Collector Sales Tax, and therefore same was incompetently field and not maintainable --- Reference was dismissed, in circumstances.

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