Sales Tax Act (VII of 1990)----

----Ss.10(2) & 47---Appeal---Question of fact---Determination---Plea not raised before Appellate Tribunal---Return of input tax on Sui-gas bills was denied to the assessee on the ground that the bills were neither in the name of the assessee nor its sales tax registration number was indicated- Plea raised by the assessee was that application for change of name had been filed and delay in the change of name was caused by the Sui gas Company---Validity---Plea raised by the assessee was neither taken before the Appellate Tribunal, nor the same had been raised as a ground of appeal---High Court declined to allow the plea at belated stage---Only a question of law arising out of the order of the Tribunal could be a subject-matter of appeal before High Court under S.47 of Sales Tax Act, 1990---Adjudicating Authority as well as the Tribunal found it as a fact that Sui gas connection was not in the name of the assessee and therefore, in view of the instructions issued by Central Board of Revenue in the form of S.R.Os., the assessee could not claim benefit of input tax adjustment---At the relevant time neither Sui gas connection was changed in the name of the assessee, nor the bills indicated its sales tax number-- Question of entitlement of input tax being a question of fact could not be a subject-matter of appeal before the High Court---Appeal was dismissed in limine.

Nisar A. Mujahid for Appellant.

A. Karim Malik for Revenue.

ORDER

NASEEM SIKANDAR, J.---After hearing the learned counsel for the parties we are of the view that no question of law can be said to have arisen out of the order of the Tribunal dated 5-11-2001.

2. The adjudication proceedings were initiated against the appellant after it was found that he had claimed input tax adjustment of Rs. 12,48,732 on Sui gas bills which were neither in its own name nor these bills indicated its sales tax registration number. The learned Tribunal agreed with the Adjudicating Officer that no input tax adjustment was available to the appellant in these circumstances.

3. Before us learned counsel has attempted to make out a case that the appellant had applied for change of Sui gas meter in its own name after purchase of the factory from previous owner namely M/s Star Textile Industries Waheed Park Abdullahpur Faisalabad in the year, 1984. Any delay or default on the part of the Sui gas company, in view of the learned counsel, cannot be allowed to operate to the prejudice of. the appellant. However, we are not persuaded because no such plea was ever taken before the Tribunal nor it appears to have even been raised as a ground of appeal.

4. That being so it cannot be allowed to be taken at this belated stage. It hardly needs emphasis that only a question for law arising out of the order of the Tribunal can be a subject-matter of appeal before this Court under section 47 of the Sales Tax Act, 1990. The Adjudicating Authority as well as the Tribunal found it as a fact that Sui gas connection was not in the name of the appellant and therefore, in view of H the instructions issued by the Central Board of Revenue in the form of S.R.Os. as detailed in the body of the order of the Tribunal it could not claim the benefit of input tax adjustment. For the appellant it is not denied that, at the relevant time, neither Sui gas connection was changed to its name nor these bills indicated its sale tax number. In this situation, the question of entitlement of input tax adjustment is predominantly that of fact, which, as said above, cannot be a subject-matter or appeal before this Court.

5. Dismissed in limine.

Q.M.H./M.A.K./J-55/1Appeal dismissed