1. This appeal is directed against the order, dated 26-8-2002, passed by the learned Customs, Excise and Sales Tax Appellate Tribunal, Karachi Bench-III. The Collector of Customs, Sales Tax and Central Excise Appellate Tribunal, Karachi-III has assailed the findings contained in paragraphs 6 and 7, which are reproduced below:-- "(6) Regarding charge of claiming adjustment in non-relevant period, it is pointed out that Honourable High Court of Lahore has held that amount meant for adjustment is a sacred trust and cannot be taken control of by the department without justification. This charge is not maintainable in the eyes of law in view of different decisions of the superior judiciary. Hence we set aside action taken by the respondent on this account. Regarding third charge we have considered submission of the learned counsel for the appellant, it is admittedly conceded fact that the appellant has failed to get registered and did not recover due sales tax therefore we hold the appellant is liable to pay tax, however there is force in argument of the appellant that whatever input tax paid during the period, he is entitled to adjust and sales tax liability to be computed on tax fraction basis under proviso of subsection 2 of section 36 of the Sales Tax Act, 1990.
(7) We modify the order in original on this score that sales tax liability be computed accordingly after adjustment of input tax if any of section 36 of the Sales Tax Act, 1990. Impugned order-in- original is modified to this extent only."
2. A perusal of the above findings shows that it is bereft of any reason, which is condition precedent for the sustainability of a judicial order. It is violative of the provisions contained in section 24A of the General Clauses Act, 1897.
3. ' On the basis of slipshod finding without any reasons, it is not possible for this Court to give opinion on the point of law arising out of the order of Tribunal.
4. ' In the above circumstances, we set aside the impugned order partly to the extent of finding contained in paragraph 6 of the judgment and the consequential order in paragraph 7 of the said order. The case is remanded back to the Customs, Excise and Sales Tax Appellate Tribunal, Karachi Bench-III with the direction to re-hear the parties on the above issue only and decide the issue afresh by a speaking order. We highly deprecate the manner in which the judgment of Lahore High Court and superior judiciary has been relied upon. The Tribunal is maimed by senior officers and they are supposed to know the manner in which a judgment of the superior Court is relied upon. It is always necessary to give the names of the parties along with citation, if any judgment is relied upon. In the absence of such particulars it is not possible for this Court to examine whether the judgment, which has been relied upon, is relevant or not to the issue under consideration. We, therefore, give stern warning to the members of the Tribunal and if any such order is passed in future, we shall be constrained to make recommendation to the Ministry of Law for taking appropriate action against such Members of the Tribunal. A copy of this order be sent to the Chairman, Customs, Excise and Sales Tax Appellate Tribunal, with the direction to circulate it among all the Members of the Tribunal.
5. The appeal is allowed as above. The Tribunal is directed to rehear and give fresh decision by a speaking order containing reasons within three months of receiving the copy of this order.