CENTRAL BOARD OF REVENUE (NOW F.B.R.) versus RECKITT BENCKISER PAKISTAN LTD.
Sections 2 (18), 30, 45A, 47A General Clauses Act (X of 1897), Section 21 Alternative Dispute Resolution Committee, Recommendations to Withhold Appeal from the Appellate Tribunal by Board of Revenue Issues Is done. Issue of a Notice of Reason by the Board of Revenue in exercise of its powers under Section 45A of the Sales Tax Act 1990, reviewing your order to accept such recommendations, Section 21 of the General Clause Act 1897 Read along. Or the order of the officer of the Inland Revenue, read with Section 30 of the Sales Tax Act 1990, in accordance with Section 2 (18), shall not include the board itself, the legality or ownership of the powers under section 21 No review option. To be general in nature, the General Clauses Act, 1897 cannot be used by any authority to reverse orders passed in a judicial jurisdiction; Section 21 of the General Clauses Act, 1897 could not be made. Be summoned in the presence of Section 45A of the Sales Tax Act, 1990. Under section 47A of the Sales Tax Act, 1990, it was not authorized to appoint such a committee and could prevent its approval. The Board had consciously appointed such a committee and accepted its recommendations. After the whole matter could not be reopened, the tribunal was fully included in the order of the board.
