Law: Sales Tax Act, 1990

Section: 36,36(3),11(4),2(37),3,6,7,22,23,26,33(2 )(cc),34-

Sales Tax Act (VII of 1990)---Ss. 36(3), 11(4), 2(37), 3, 6, 7, 22, 23, 26, 33(2)(cc) & 34---Recovery of tax not levied or short-levied or erroneously refunded---Limitation---Taxpayer contended that show cause notice was issued on 12-4-2000 contrary to the provision contained in Ss. 11(4) and 36(3) of the Sales Tax Act, 1990 as authorities were bound to pass order-in-original within 45 days of the issuance of notice; and if order, due to any reason, could not be passed, the officer of sales tax was bound to obtain extension within stipulated 90 days but the same had not been done; this fact was evident from order-in-original; and that order was barred by time had no value in the eyes of law and the same merited cancellation---Validity---After issuance of show cause notice, the Authority was legally bound to pass order-in-original within 45 days of the issuance of show cause notice and if for any reason, he failed to pass the order, then he was legally bound to seek extension for further period, which shall not in any case exceed 90 days and such extension must be in writing and the reasons for delay must be incorporated therein---Show-cause notice was issued on 12-4-2000 and the order-in-original was passed on 28-12-2006 while, time limitation of ninety days expired on 12-7-2000---Order-in-original was passed beyond the prescribed time limit of 45 days---Adjudicating Authority had neither fixed any extended period nor recovered any reasons for passing the order after 45 days---Appeal was accepted by the Appellate Tribunal declaring the order-in-original as time barred and nullity in the eyes of law---Appeal was decided only on the legal issue, appeal was accepted, order set aside and show cause notice was vacated. 2009 PTD 1978; 2009 PTD 762 and Super Asia Muhammad Din and Company v. Collector of Sales Tax 2008 PTD 60 rel. 2009 PTD 2004 and 2008 PTD 578 ref. Customs and Sales Tax Appellate Tribunal vide Appeal No.154/ST/IB of 2005 distinguished. ORDER NAZIR AHMAD (JUDICIAL MEMBER).---The above titled appeal at the instance of the registered person has been directed against the ex parte Order-in-Appeal No. 248/ST of 2007, dated 8-2-2007 recorded by the…

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