' At the outset learned counsel for the respondent has raised an objection that the memorandum of the Reference Application has not been signed by or on behalf of the Collector of Sales Tax. He has referred to the provisions of section 47 of the Sales Tax Act, 1990 which require that a Reference Application should be filed by the Collector or an officer authorized by him. Reliance has been placed on Director, Directorate General of Intelligence & Investigation and others v. Messrs Al-Faiz Industries (Pvt.) Ltd. And others 2006 SCM R 129 wherein it is held that signing of the memorandum of appeal by the officer designated in the statute is necessary.
2. The contention raised has force. The memorandum of Reference Application being signed only by a counsel is not maintainable.
3. Submission of learned counsel for the applicant that the power of attorney in favour of the counsel was issued by the Collector for filing the Reference and, therefore, it should be deemed to have been filed by the Collector, does not have merit. The authorization in favour of the counsel is different from the authorization contemplated in section 47 ibid which can only be in favour of an officer of the Sales Tax Department.
4. It is also objected that the Reference Application raises no question of law as it is concerned only with factual aspects about the action that may be taken against a registered person who collects refund on the basis of an allegedly fake invoice by a supplier whereas under section 47 of the Sales Tax Act, 1990 this Court decides questions of law in its jurisdiction as a referee Court. Reliance is placed upon Messrs Ittehad Textile Industries (Pvt.) Ltd., v. Collector of Sales Tax, Collectorate of Sales Tax and Central Excise, Faisalabad, and others (200'7 PTD 663). Learned counsel for the applicant is not in a position to controvert the objection.
5. As there is no question of law requiring our determination, this Reference Application is dismissed.