KHALID MEHMOOD, J. - Through the instant tax reference, the petitioner has challenged the judgment and order dated 27.07.2008. Passed by Appellate Tribunal, Customs, Excise & Sales Tax, Islamabad Bench, whereby learned Member dismissed the appeal of petitioner. Petitioner in the present reference has agitated the following questions for determination:-
(1) Whether the Collector Appeals has the jurisdiction and vested with the powers under Section 45-B of the Sales Tax Act,-1990 to hear an appeal against a demand notice issued under Section 48 of the Sales Tax Act, 1990?
(2) Whether the demand notice issued under Section 48 of the Sales Tax Act, 1990 being in continuation of order in original
(2) Engine mounting brackets (sheet metal and cast iron, non rubberised)
(3) Fuel tank
(4) Lifting hooks for engine
(5) Link rods for activating door latches
(6) Nozzle wind shield washer
(7) Pedal and housing assembly for brake, clutch, accelerator and parts thereof
(8) Plate cylinder block
(9) Plates, seats, hangers, shackles (inner/ outer), stop rear bump, bumper rear spring and pad for leaves for use with leaf spring assemblies
(10) Reserve tank and hose assembly for radiator water and parts thereof
(11) Washer jar
(D) Following components for vehicles of heading 8703.3223
(1) Bands / protective blankets / brackets for fuel tank.
(2) Brackets for accelerator cable.
(3) Brackets for mounting air cleaner assembly
(4) Brackets for mounting bumper
(5) Brackets for mounting engine (sheet metal)
(6) Brackets for mounting fuse box / relay box
(7) Brackets for mounting power steering tank, power steering pump and power steering oil reservoir
(8) Brackets for mounting radiator
(9) Brackets for mounting silencers / mufflers./ exhaust pipes
(10) Brackets for mounting suspension (sheet metal)
(11) Brackets for mounting vacuum tank
(12) Brackets for mudguards
(13) Brackets for release mechanism for hood opening
(14) Brackets for seats
(15) Cable for hood latch release
(16) Cable for hood lock control
(17) Engine cooling system pipes (metal)
(18) Fuel pipe for inlet fuel
(19) Fuel tubes, main and return
(20) Knobs for seat reclining knuckles
(21) Mounting system for spare wheel
(22) Oil cooler pipes (metal)
(23) Pedal Assembly for accelerator and parts thereof
(24) Pedal assembly, for clutch and parts thereof
(25) Power adjustment screw for hand brake
(26) Radiator pipes
(27) Resonator for air intake system.
(28) Seat Adjusting Track
(29) Spare wheel carrier assembly and parts thereof
(30) Towing hook
(31) Wire protecting pads (foam)
(E) Following components for vehicles of sub heading 8703.2115
(1) Air filter assembly and parts thereof
(2) Battery carrier assembly and parts thereof
(3) Brackets
(4) Brake oil tank
(5) Breather tube
(6) Chassis and parts thereof
(7) Control cables assemblies and parts thereof
(8) Engine mounting bolt; Engine cover
(9) Engine mounting bridge / cross member.
(10) Fuel pipes
6. Question No. 1: So far reply to question No. Is concerned,, it is held that the Collector (Appeals) has the jurisdiction to have entertained the appeal under Section 45-B of the Act as revised demand notice was issued on the basis of order-in-original.
Question No. 2: In reply to question No. 2, it is held that the impugned revised notice was in continuation of order- in-original and was Opened to be challenged before the Collector (Appeals).
Question No. 3: The reply to question No. 3 is in affirmative as the revised demand notice was issued on the basis, of order-in-original. Any contravention of the said order is liable to be invoked through filing of appeal under Section 45-B of Sales Tax Act, 1990.
7. The Additional Registrar of this Court is directed to send copy of this judgment to the Additional Collector Sales Tax and Federal Excise Abbottabad.
8. This reference stands disposed of in the above terms.