Law: Sales Tax Act, 1990

Section: 36,36(3),45A

Sales Tax Act (VII of 1990)--Ss. 36(3) & 45-A---Assessment/adjudication proceedings, completion of---Limitation---Ex parte order passed on 23-12-2003 by Collector (Adjudication) on basis of show-cause notice dated 4-6-2003 set aside by Federal Board of Revenue vide order dated 29-4-2004---Passing of order-in-original by Adjudicating Officer on 24-6-2004---Validity---Nothing on record to show that Collector had issued extension of time after issuance of such show-cause notice---Applicable limitation in the present case would be 90 days in terms of proviso to S. 36(3) of Sales Tax Act, 1990, which would start from Federal Board of Revenue order dated 29-4-2004---Order-in-original had been passed after 13 months and 25 days as against prescribed period of 90 days---Tribunal set aside impugned order-in-original for being time-barred. Super Asia Muhammad Din Sons (Pvt.) Ltd. v. Collector of Sales Tax and 2008 PTD 60; Hanif Straw Board Factory v. Additional Collector (Adjudication) Customs, Excise and Sales Tax 2008 PTD 578; Abbasi Enterprises v. Collector of Sales Tax 2008 PTD 2025; Pace International v. Secretary Revenue Division 2006 PTD 340; CBR/Sales Tax Department v. Pace International PTCL 2005 CL. 841; Syed Bhai Lighting Limited v. Collector ST & FE 2009 PTD (Trib.) 1263; Leo Enterprises v. President of Pakistan 2009 PTD 1978; Tanveer Weaving Mills v. Deputy Collector Sales Tax 2009 PTD 762; Meraj Din v. Collector Customs, Excise and Sales Tax 2009 PTD 2004; Collector Sales Tax and Central Excise v. Mandial Paper Mills Ltd. 2004 PTD 1714; Pakistan v. Fecto Belarus Tractors Ltd. PLD 2002 SC 208; CIT v. Paracha Textile Mills Ltd. 2010 PTD 1016; (1969) 20 Tax (Trib.) 19; 2004 PTD (Trib.) 805; 2005 PTD (Trib.) 2103; 2005 PTD (Trib.) 1135; 2006 PTD (Trib.) 62; 2006 PTD (Trib.) 1050; 2007 PTD (Trib.) 1917; 2008 PTD (Trib.) 1253; 2009 PTD (Trib.) 1551 and 2010 PTD (Trib.) 91 ref. ORDER This Miscellaneous Application for rectification is filed by the applicant Army Welfare Trust-Nizampur Cement Plant the cement division of Army Welfare Trust, Rawalpindi and engaged in the manufacture and sales of Ordinary Portland Cement. The manufacturing facilities are…

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