COMMISSIONER INLAND REVENUE, PESHAWAR vs TRIBAL AREAS ELECTRICITY SUPPLY COMPANY, LTD — 2022 PTD 1932 PESHAWAR-HIGH-COURT

Case information

Citation: 2022 PTD 1932 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2022
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE, PESHAWAR vs TRIBAL AREAS ELECTRICITY SUPPLY COMPANY, LTD
Subject matter: Tax & Customs
Provisions referred to: S. 11; S. 30; 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

COMMISSIONER INLAND REVENUE, PESHAWAR VS TRIBAL AREAS ELECTRICITY SUPPLY COMPANY, LTD. PESHAWAR Ss.11 & 30---Non-payment or short payment of sales tax---Commissioner Inland Revenue authorizing his subordinate Officers of Inland Revenue to exercise their powers and perform their functions as conferred by the Sales Tax Act, 1990 and its subordinate Rules---Scope---Department assailed order passed by Appellate Tribunal whereby Appellate Tribunal allowed the appeals of respondents on jurisdictional issue---Only question which was adjudicated by the Appellate Tribunal was the assumption of jurisdiction under S. 11(2) of the Sales Tax Act, 1990, by subordinate officer of Commissioner Inland Revenue under the delegation of power---Department placed reliance on Commissioner Inland Revenue, Zone-III, RTO-II, Lahore v. Messrs Hamza Nasir Wire, etc reported as 2020 SCMR 1822 wherein it was held that all Officers of Inland Revenue of different grades appointed under S. 30(1) of the Sales Tax Act, 1990, possessed the power to issue show cause notices under S. 11 of the Act---Parties agreed to let the matter be sent to the Appellate Tribunal as entire controversy had yet to be decided by the Tribunal---Impugned orders were set aside and the matter was remanded to the Appellate Tribunal to decide the case afresh on merit. Head NotesCase Description

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