Law: Sales Tax Act, 1990

Section: 11(5)

THIS ORDER PASSED BY: NAZIR AHMAD, CHAIRMAN:---.--- The above captioned appeal has been remanded by the honourable Islamabad High Court for rehearing with the following directions:- "During the course of arguments learned counsel for the parties jointly submit that by allowing instant sales tax reference, the order dated 30.05.2016 be set aside; and the matter be remitted to the learned Appellate Tribunal Inland Revenue, Islamabad Bench, Islamabad with a direction to decide the same afresh after taking into consideration all the grounds urged in the memorandum of appeal filed by the present petitioner; and that, the learned Appellate Tribunal be also directed to decide the appeal within a period of one month. The aforesaid request is reasonable. Order accordingly." 2. In compliance to the above directions notices were issued to the respective parties and the learned representatives of both the parties are present and heard at length. 3. Learned AR while arguing the case submits that in the initial round of litigation as well as at the lower forum the preliminary objection was raised by the appellant that the show cause notice has been issued beyond the period of 5 years which is against the spirit of section 11(5) of the Sales Tax Act, 1990 (the Act). He further submitted that reliance on the case law in Civil Petition No. 1774- L of 2009 has been wrongly placed by the learned forum below including the Tribunal. On the other hand, learned DR has fully supported the orders of the Tribunal as well as two forums below and submits that the wording of the case law is very much clear and it is obvious from the exerts which are reproduced in the body of the said order according to which in case of fraud the proceedings are not protected. 4. Arguments heard and record carefully perused. 5. The appellant has mainly challenged the initiation of proceedings through show cause notice…

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