Law: Sales Tax Act, 1990

Section: 47(1)

Law: Constitution of Pakistan, 1973

Section: 196

Law: Income Tax Ordinance, 2001

Section: 133(1)

ORDER AQEEL AHMED ABBASI, J.--Through instant sales tax reference application, the applicant has proposed the following questions, which according to the learned counsel, are the questions of law arising from the impugned order dated 12-5-2011 passed by the Appellate Tribunal Inland Revenue (Pakistan) Karachi in S.T.A. No. 02/K-2011. (1) Whether in the facts and circumstances of the ease, the learned Tribunal was justified to uphold the Commissioner Inland Revenue (A) order dated 22-9-2010, which was passed in an appeal instituted on 12-7-2010 against an ONO delivered on W 21-4-2005 after lapse of 5 years. The Appeal was hit by time limitation. (2) Whether the learned Commissioner Inland Revenue (A) was I justified to hear the Appeal No.34/2010 against the order No.130/2005, in which he has already rejected the previous appeal vide order No.190/2006 dated 2-l-2006, being hit by the time limitation. (3) Whether the learned Tribunal was justified to hear the Sales Tax Appeal No.02/K-2011 against the Collector (Appeals) order No. 190/2006, in which the Tribunal has already rejected the second appeal vide order No.H-183/2006 dated 12-2-2007. 2. Learned- counsel for the applicant submits that in the instant case against order-in-original i.e. Order-in-Original No.130/2005 dated 21-4-2005, two orders have been passed by the Commissioner (Appeals), whereas the subsequent order-in-appeal was passed after a lapse of about 5 years from the date of order-in-original, hence was time barred. However, according to learned counsel, the Appellate Tribunal Inland Revenue (Pakistan) Karachi has failed to examine this factual aspect of the case and has not decided the point of limitation in the instant matter. It has been prayed that the impugned order may be set aside and the questions proposed through instant reference application may be answered in favour of the applicant. 3. We have heard the learned counsel for the applicant and perused the order passed by the forums below in the instant case. From perusal of the record and the order of the Appellate Tribunal Inland Revenue (Pakistan) Karachi in the instant case, it appears that the facts as stated by the learned counsel for…

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