Law: Sales Tax Act, 1990

Section: 11,33,34,36,46

Sales Tax Act (VII of 1990)-----Ss. 11, 33, 34, 36 & 46---Assessment of Sales Tax---Initiation of proceedings for recovery of tax not levied or short levied or erroneously refunded---Limitation---Demand of additional tax and imposition of penalty---During audit of appellant/registered person for relevant year, certain discrepancies/shortcomings having been observed proceedings were initiated against him and after issuing notice Adjudication Authority passed order-in-original---Appellate Authority partially allowed appeal of the registered person, but he being dissatisfied with the treatment of the first Appellate Authority filed appeal before Appellate Tribunal---Held, in terms of S.11(4) of the Sales Tax Act, 1990, the competent officer could decide a case within 90 days from the date of issuance of notice; and law had provided for extension of time through a formal order for another 90 days; meaning thereby that it had to be finalized within 180 days after obtaining extension from the higher competent Authority after mentioning reasons therein---In the present case order-in-original was passed after about 407 days after issuance of notice---Order-in-original passed beyond the prescribed period of limitation, in circumstances, was ab initio void, being without lawful jurisdiction and had no effect in the eyes of law and same was set aside. Messrs Leo Enterprises v. President of Pakistan 2009 PTD 1978; Messrs Hanif Straw Board Factory v. Collector Sales Tax Gujranwala 2008 PTD 578; Messrs Super Asia Muhammad Din Sons (Pvt.) Ltd., v. The Collector of Sales Tax Gujranwala 2008 PTD 60; 2010 PTD 1636; and 2010 PTD 1469 ref. ORDER The miscellaneous application for additional ground and appeal has been filed by the registered person against the impugned Order-in-Appeal No.194 of 2007 dated 30-3-2007 passed by the learned Collector of Customs, Sales Tax and Federal Excise, Multan. 2. Firstly, we dispose of the miscellaneous application for additional ground. The learned AR appearing on behalf of the applicant has requested to allow the following additional ground which is hereby reproduced below:-- "Without prejudice to the factual position, adjudication on…

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