Law: Sales Tax Act, 1990

Section: 11,11(2),13,36(3),46

Sales Tax Act (VII of 1990)---Ss. 11(2), 13, 36(3) & 46---Refund claim---Collector (Refund) after examination of supportive documents in respect of refund claims, partly accepted said claim of assessee---Assessee being aggrieved had filed appeal before the Collector who upheld treatment given by Assistant Collector (Refund)---Validity---Order of Collector (Refund) was filed after about 5 months of issuance of notice, whereas under provisions of S.36(3) of Sales Tax Act, 1990, time limit was 90 days which had expired---Where inaction on the part of a public functionary within the prescribed limit was likely to affect the right of a citizen, the prescription of time was deemed directory---Where a public functionary was empowered to create liability against a citizen only within the prescribed time, it was mandatory---When the prescribed limit was beneficial for the citizen and restricted the executive power to touch the pocket of a taxpayer thereby creating certainty that after its expiry even if there was a good case for creation of liability, he would not be dragged in---In the present case, order-in-original was passed beyond the prescribed time limit of 90 days, moreover the adjudicating authority had neither sought any extension from the competent Authority nor had recorded any reason for passing of order after 90 days, order passed by the Collector being made after the lapse of statutory period was declared to have been made without lawful authority---Order was annulled by the Tribunal. C.B.R./Sales Tax Department v. Messrs Pace International, Rawalpindi PTCL 2005 CL 841; 2008 PTD 578; 2009 PTD 762; 2009 PTD 1978 and Messrs Super Asia Muhammad Din and sons v. Collector of Sales Tax 2008 PTD 60 ref. ORDER CH. MUNIR SADIQ (JUDICIAL MEMBER).---This sales tax appeal has been filed at the instance of the assessee/registered person calling in question the impugned order dated 15-8-2007 passed by the Assistant Collector of Sales Tax (RSD), Faisalabad. A number of grounds were urged through the memo. of appeal, however, at the time of hearing of the case, the learned counsel has raised a preliminary objection that the order passed by the Assistant Collector is…

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