' This further appeal under section 47 of .The Sales Tax Act, 1990 seeks to challenge an order of the Customs, Excise and Sales Tax Appellate Tribunal, Bench-I, Lahore, dated 30-4-2007. Through that order learned members of the Tribunal found that the appeal against recovery notice, dated 28-3- 2002 was not maintainable before them.
2. Learned counsel for the respondent/revenue states and we will agree that neither the appeal before the Tribunal against the said A recovery notice was competent nor the order of the Tribunal rejecting that appeal is further assailable before this Court under section 47 of the Sales Tax Act, 1990.
3. It is not disputed that an order-in-original was recorded against the petitioner by the concerned Collector (Adjudication) on 30-9-2000. The appeal against that order was taken to the Tribunal which was decided on 10-4-2002 where-after the appellant filed an appeal before this Court which is still pending. After recording of the order-in-original, dated 30-9-2000 a demand stood created against the petitioner order-in-original. There being an order-in-original the recovery notice, and issuance of a notice of recovery was certainly in continuation of the dated 28-3-2002 was mere a step in furtherance thereof and therefore was not open to challenge before the learned Tribunal.
Accordingly the view adopted by them against the maintainability of appeal is approved.
4. It needs to be mentioned here that section 46 providing for appeal to the appellate Tribunal makes a specific mention of the orders passed by the Collector and Addl. Collector of Sales Tax Act with reference to certain specific sections which are assailable before the Tribunal. According to section 47 of the Sales Tax Act as it existed at the relevant time an appeal laid before this Court only in respect of a question of law arising out of an order of the Tribunal recorded under section 46 of the Act.
5. Since, as mentioned above, we have approved the order of the Tribunal regarding non- maintainability of appeal against recovery notice and since no question of law can be said to have arisen out of the order to be considered by this Court under section 47 of the Sales Tax Act, 1990, this appeal shall be dismissed in limine.