Law: Sales Tax Act, 1990

Section: 36,36(3),47

Law: Sales Tax Act, 1990

Section: 36,36(3),47

Law: Income Tax Act, 1922

Section: 66(1)

JUDGMENT The Judgment of the Court was delivered by Shahid Karim, J.- This single judgment shall decide the instant Reference Application (STR No.14/2008) as well as connected Reference Applications bearing STR Nos. 127/07, 185/2011, 21/2009 and 116/2007, as all of these involve identical question of law urged to have arisen in these Reference Applications though out of orders passed by the Appellate Tribunal Sales Tax, Lahore (Tribunal) on different dates. The impugned orders have been passed on 13.11.2007, 30.07.2007, 02.08.2011, 12.02.2009 and 17.07.2007 respectively. 2. The facts in these Reference Applications are different in each case and there are a number of questions of law which have been framed to arise in these Reference Applications, however, the learned counsel for the applicants has confined his arguments to the following question of law in all the captioned reference applications: "Whether the adjudication vide Order-in- Original involved is hopelessly time barred and this prime fact which is also a paramount question of law has been taken care of/adjudicated upon by the foras below?" 3. Because of the commonality of the question of law reproduced above in all Reference Applications, it is not necessary to narrate or advert to the facts in each one of them separately. The learned counsel for the applicants did not urge any other question of law formulated in the Reference Applications during the course of his arguments and thus they shall be deemed to have been abandoned and not pressed. 4. The learned counsel for the applicant has relied upon section 36 of the Sales Tax Act, 1990 (Act) (as it then was) to contend that an officer of Inland Revenue, empowered under section 36 of the Act was obligated to make an order within a period of 45 days and if the order had not been made within the said period, it can only be done after an extension has been granted by the Commissioner who may do so for reasons to be recorded in writing. It was further provided by section 36 of the Act that the extended period shall in no case exceed 60 days. It is pertinent to say that section 36 of the Act has been omitted by Finance Act, 2012. However, these cases…

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