Law: Sales Tax Act, 1990

Section: 36,46

(a) Sales Tax Act (VII of 1990)---Ss. 36 & 46---Appeal---Additional grounds for appeal---Appellant had taken additional grounds for appeal to the effect, that impugned adjudication order was hit by time limitation in terms of proviso to subsection (3) of S.36 of Sales Tax Act, 1990; and that in the absence of any charge-sheet and proper statement of allegation regarding "Collusion of deliberate act", the impugned show-cause notice was illegal, void and without jurisdiction under S.36(1) of Sales Tax Act, 1990---Representative of the appellant had argued that since the grounds takers were purely of legal nature, those could be allowed to be agitated during the course of arguments---Validity---No doubt the appellant had not taken the ground sought to be argued for additional grounds, but his application in that respect merited acceptance---Appellant was permitted to agitate the ground mentioned in application---Principles. 2006 SCMR 1630; 2006 SCMR 783; 2000 PTD 359; 2009 PTD (Trib.) 1136 and Haji Mehr Din v. Commissioner of Income Tax 2002 PTD 541 ref. (b) Administration of justice--- ----Rules of procedure were meant to advance the cause of administration of justice than to thwart same---Technicalities should never undermine the advancement of purpose for which judicial or quasi-judicial forums were established by law---Every kind of such technicality could even be ignored if directly or indirectly it would hinder the process of justice or due relief to which a party was found entitled to---Mere technicalities should not be allowed to defeat the ends of justice and a departure could justifiably be made if required by .the circumstances of the case. Manager, Jammu and Kashmir State Property in Pakistan v. Khuda Yar and another PLD 1975 SC 678 ref. (c) Interpretation of statutes--- ----Rules of a court of judicial forum---Interpretation---Principles---Place of Rules in a judicial system was more to provide strength and support rather to demolish or destruct it---While interpreting the rules of a court or a judicial forum it was all the more necessary that those should be seen in the perspective of the purpose or the reason for the creation of the forum and to…

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