Law: Sales Tax Act, 1990

Section: 7,8,10,11,33,46,73

Law: Sales Tax Refund Rules, 2002

Section: 4,8,9

Sales Tax Act (VII of 1990)---Ss. 7, 8, 10, 11, 33, 46 & 73---Sales Tax Refund Rules, 2002, Rr. 4, 8 & 9---Refund claim---Assistant Collector, on filing refund claim, issued show-cause notice to assessee under Ss. 10(4) & 11(2) of the Sales Tax Act, 1990 to the assessee alleging therein many discrepancies/irregularities---Deputy Collector after hearing divergent views found the claim of refund not admissible---Appeal by the assessee against order of Deputy Collector had also been rejected by the Collector (Appeals)----Validity---According to R.8(1) of Sales Tax Refund Rules, 2001, if any refund claim or part thereof was found not genuine and not admissible under the law, notice was to be issued to the assessee within fourteen days, whereas show-cause notice, in the present case, had been issued after the lapse of about 3 years, which was time-barred---If the law required to do certain thing as per the statute book, that should be followed in its letter and spirit---Act of the officer which was contradictory or had been done out of the way to cross the Rules and Regulations, would not have any legal support---Where the show-cause notice was void, illegal being tinge-barred, all the proceedings initiated by authorities against the assessee, were futile exercise and would not have any legal consequence in the eye of law--- Impugned orders were set aside and Deputy Collector (Refund) was directed to sanction refund of the assessee in accordance with law. ORDER Vide this Sales Tax Appeal, the Appellant/ Registered Person has assailed the order passed by the learned Collector (Appeals) Customs, Sales Tax and Federal Excise, Multan Order-in-Appeals Nos.369 to 375 of 2008 dated 8-4-2008. 2. Both the learned representatives appearing at the bar have been heard and record perused. 3. Facts leading for disposal of the instant case are that the appellant/registered person vide Sales Tax Registration No.0407640500646 applied for refund amounting to Rs.29,05,768 for the period 9/2005. In this regard, the Assistant Collector issued show-cause notice under sections 10(4) and 11(2) of the Sales Act, 1990 bearing C. No.T040905100017/57l/3859 dated 14-3-2007 to the…

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