Sales Tax Act (VII of 1990)‑‑‑--

‑‑‑‑Ss.45 & 46‑‑‑Constitution of Pakistan (1973.), Art. 199‑‑ Constitutional petition‑‑‑Abolition of post of Collector (Appeals)‑‑ Transfer of cases‑‑‑Petitioner filed appeal against order of Deputy Collector before Collector of Customs, Excise and Sales Tax (Appeals)‑‑During pendency of appeal, the post of Collector (Appeals) was abolished and his jurisdiction was transferred to the Customs, Excise and Sales Tax Appellate Tribunal and after making amendments in the Customs Act, 1969 and Central Excises Act, 1944, provisions were made for transfer of all appeals pending before Collector (Appeals) under said two enactments to the Customs, Excise and Sales Tax Appellate Tribunal‑‑‑Due to inaptitude or inadvertence, on part of Draftsman, consequential amendment, pertaining to transfer of appeals, pending before Collector (Appeals) under the Sales Tax Act, was not made and petitioner was left in lurch‑‑‑During pendency of Constitutional petition filed by the petitioner, Central Board of Revenue ordered that appeals against an order passed by officer of Sales Tax would lie to Appellate Tribunal‑‑‑Consequent to said order of Central Board of Revenue, appeal filed by petitioner before Collector (Appeals) stood transferred to Customs, Excise and Sales Tax Appellate Tribunal, for adjudication according to law‑‑‑Petitioner could pursue its remedy before Customs, Excise and Sales Tax Appellate Tribunal in accordance with law.

Jawaid Siddiqui for Petitioner.

Raja Muhammad Iqbal for Respondents.

Date of hearing: 26th February, 2002.

JUDGMENT

MUHAMMAD MUJEEBULLAH SIDDIQUI, J.‑‑---The grievance of the petitioner is that, being aggrieved with the order of respondent No. 1, the petitioner filed appeal before respondent No.3, Collector of Customs, Excise and Sales Tax (Appeals) Southern Zone, Customs House, Karachi. During the pendency of appeal, the post of Collector (Appeals) was abolished and the jurisdiction was transferred to the Customs, Excise and Sales Tax Appellate Tribunal. Similar amendments were made in the Customs Act, 1969 and Central Excises Act, 1944, and provision was made for transfer of all the appeals pending before Collector (Appeals) under the two enactments to the Customs, Excise and Sales Tax Appellate Tribunal. However, due to inaptitude or inadvertence on the part of Draftsman, consequential amendment, pertaining to the transfer of appeals, pending before Collector (Appeals) under the Sale Tax Act was not made. It appears that the attention of C.B.R. was also not drawn to this lapse, with the result that no administrative measures were taken. The petitioner was thus left in lurch.

However, after hearing of this petition, in this Court on 26‑2‑2002, it appears that the relevant quarters have brought the matter to the notice of C.B.R. The C.B.R. after taking stock of the situation has passed an order, dated 9th of March, 2001 which reads as follows:‑‑

"C.N. 1335‑M(ST)/2002

Government of Pakistan

Revenue Division, Central Board of Revenue

(Sales Tax Wing)

Islamabad, the 9th of March, 2001

ORDER

In the Budget 2000‑2001 sections 45 and 46 of the Sales Tax Act, 1990 were amended in terms of the Finance Ordinance, 2000 so as to provide that an appeal against an order passed by an officer of Sales Tax shall lie to the Appellate Tribunal. In view of the new scheme of adjudication all cases pending before Collector (Appeals) immediately before the commencement of the Finance Ordinance, 2000 were required to be transferred to the Appellate Tribunal. While the amendment made in the Central Excise Act, 1944 and the Customs Act, 1969 provided for transfer of such cases to the Tribunal a provision to this effect could not be made in the Sales Tax Act, 1990.

(2)The Collector should inquire and ascertain whether the cases as were pending with Collector (Appeals) on 30‑6‑2000 have been duly referred to the Appellate Tribunal. If any such case files were left behind, immediate action may be taken to transfer the same to the Tribunal for disposal under the law.

(3)Necessary action may please be taken and a report be sent to the Board within a fortnight.

(Sd.) Falak Sher

Member (Sales Tax)"

Consequent to the above order, the appeal filed by the petitioner before the Collector (Appeals) on 29^th of January, 2000 stands transferred to the Customs, Excise and Sales Tax Appellate Tribunal, for adjudication according to law.

With the issuance of the order, dated 9^th of March, 2001, by the C.B.R. the purpose of the petition stands served. The petitioner may pursue its remedy before the Customs, Excise and Sales Tax Appellate Tribunal in accordance with the law.

In the above circumstances, no writ is required to be issued by us. The petition stands disposed of accordingly.

H.B.T./M‑545/KOrder accordingly.