Law: Sales Tax Act, 1990

Section: 11,11(5)

Law: Income Tax Act, 1922

Section: 36(2)

Law: Constitution of Pakistan, 1973

Section: 199

(a) Limitation-- --Where limitation had been prescribed for doing an act by an authority, under the law, the same had to be done within such period of limitation, and if the same was not done or undertaken within such period; the act shall be without jurisdiction. Messrs Shafiq Traders through Proprietor v. Collector of Customs and another 2007 PTD 2092 and 2011 SCMR 967 rel. (b) Sales Tax Act (VII of 1990) --S. 11(5)--Constitution of Pakistan, Art. 199-Constitutional petition--Assessment of tax--Petitioner taxpayer impugned order of Commissioner under S. 11(5) of the Sales Tax Act, 1990 for assessment of tax--Contention of the petitioner was that impugned order was ultra vires and without lawful authority as the same had been passed beyond a period of 180 days from issuance of show-cause notice to the petitioner--Held, that per S. 11 of the Sales Tax Act, 1990; beyond a period of 120 days of the issuance of the show-cause notice, the Commissioner may extend the period for reasons to b& recorded and extended period could not exceed ninety days--Such mandate of law was very clear and intention of the Legislature was that matter of adjudication by officer of revenue should be concluded within a period of 120 days and in case the same was not done, the matter should be referred to Commissioner for an extension who may do so upon valid grounds and for reasons which had to be recorded in writing-- Extension of such period was conspicuously missing in the present case and it was not disputed by the parties that the show-cause notice was served upon the petitioner on 28.7.2009 whereas order-in-original was dated 01.07.2010, which was almost one year beyond the period of issuance of show-cause notice--Order-in-original, in the present case, had clearly been passed beyond the time prescribed under S. 11(5) of the Sales Tax Act, 1990--Impugned order-in-original was set aside, and Constitutional petition was allowed, accordingly. Messrs Shafiq Traders through Proprietor v. Collector of Customs and another 2007 PTD 2092 and 2011 SCMR 967 ref. 2008 PTD 60; Messrs Hanif Straw Board Factory through Proprietor v. Additional Collector (Adjudication) Customs, Central Excise…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492