Law: Sales Tax Act, 1990

Section: 74

Law: Appellate Tribunal Inland Revenue Rules, 2010

Section: 13

SALES TAX ACT, 1990 (VII OF 1990) Section: 74 - ATIR Rules, 2010 - Rule: 13 - Condonation of time limit - Adjustment of sales tax liability against income tax refund - Causing delay for adjustment by Deptt - Allowing adjustment by CIR(A) - Appeal against order of CIR(A) - Condonation of delay - Prayer for - It is stated by department that first appeal order was delivered to office of Commissioner on 16-02-2012 and limitation for filing second appeal expired on 14-04-2012 - It is further submitted that employees of Revenue went on strike which lasted till 18-04-2012, therefore, Second Appeal before Tribunal could not be filed before expiry of limitation i.e. 14-04-2012 - Validity - Under rule 13 of ATIR Rules, 2010 where fact which cannot be borne out by or is contrary to record, is allowed, it shall be clearly stated by duly sworn affidavit and shall have to be filed with Memo of Appeal. Contrary to this Rule, said application for condonation of delay is not supported by affidavit of concerned Commissioner. Contents of application without supported document cannot be entertained. Alleged strike of employees started 2nd April and lasted till 18-04-2012 and if said period is to be excluded while calculating time of limitation even then last date for filing of appeal becomes 1st of May, 2012 whereas present appeal was filed on 2nd May, 2012 which is badly barred by time. Even on merits impugned appellate order does not suffer from any infirmity to warrant any interference as registered person filed request for adjustment of sales tax liability against income tax refund well within time of filing Sales Tax return and delay for adjustment was caused by the department. THIS ORDER PASSED BY: Ch. Anwaar ul Haq, Judicial Member:---.--- The titled Sales Tax appeal, has been preferred at the instance of Revenue calling in question impugned order No. 13 dated 20.01.2012. 2. The above appeal is supported by an application filed by the Revenue u/s 74 of the Sales Tax Act, 1990, seeking condonation of delay in filing of present second appeal. In the said application, it is stated that the first appeal order was delivered to the office of Commissioner on 16.02.2012 and…

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