Law: Sales Tax Act, 1990

Section: 36,Cl.(b) ofsubsection(4) of36,45B

(a) Sales Tax Act (VII of 1990)--- ----S.36---Recovery of tax not levied or short-levied or erroneously refunded---Recovery of refunded amount without show cause notice---Validity---Provision of S.36 of the Sales Tax Act, 1990 empowered to recover the amount "erroneously refunded"---Action under said section could not be taken unless the taxpayer had been served with a show cause notice within a period of five years of the "relevant date", which, according to Cl.(b) of subsection (4) of S.36 of the Sales Tax Act, 1990 was "the date of refund"---Show cause notice under S.36(1) of the Sales Tax Act, 1990 had admittedly not been served upon the taxpayer, neither Adjudicating Authority ever assumed jurisdiction to make the order-in-original---First Appellate Authority had no jurisdiction to uphold the order-in-original in circumstances---Court was bound to weigh conflicting evidence and to draw its own inferences and conclusions in order to administer substantial justice---First Appellate Authority had turned a deaf ear to the assertions of the taxpayer, and had failed to take notice of departmental illegalities---First Appellate Authority ought to have acted as an unbiased and impartial umpire, otherwise it would be very hard to escape from the allegation of mala fides---When an illegal action will flow from a public functionary, same would certainly be tainted with mala fide. (b) Sales Tax Act (VII of 1990)--- ----S.45B---Appeal---Decision of appeal---Limitation---Extension of limitation period by the Federal Board of Revenue---Validity---Provisions of S.45B of the Sales Tax Act, 1990 prescribed a period of 120 days for decision of appeal, which could be extended by 60 days for reasons to be recorded in writing and no further extension was allowed---Appeals, in the present case, were admittedly filed on 14-6-2011 which ought to have been adjudicated upon by 12-10-2011---Said period could have been extended by 60 days i.e. up to 12-12-2011---No extension beyond such period was permissible---No provisions of Sales Tax Act, 1990 and the Rules allowed the Federal Board of Revenue to extend the period prescribed by the 1st and 2nd provisos to S.45-B of the Sales Tax…

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