Law: Sales Tax Act, (III of 1951)

Section: 28

Sales-tax Act, 1951 --Constitution of Pakistan, 1962 -- Article 98 -- Sales Tax Act enacted in 1951 -- Whether ultra vires the powers of the Central Legislature -- Held no -- Subject of Sales Tax transferred, by amendment of Government of India Act, 1935, from Provincial List to Federal List for two years expiring on 31-3-1952 -- Sales Tax Act, 1951 enacted on 20-4-1951 -- Whether remained operative beyond date of expiry -- Held yes -- Central Legislature's power to make laws -- Whether includes power to make laws retrospectively as well as prospectively -- Held yes -- Government of India Act, 1935, section 100, read with item 48 of Provincial Legislative List and Item 54-B Federal Legislative List -- Writ -- Absence or excess of jurisdiction -- Order suffering from illegality of face of record -- Alternate remedy provided in the Act not exhausted -- Whether writ jurisdiction of the High Court can be invoked -- Held yes - JUDGMENT WAHEEDUDDIN AHMAD, J.-- This certificated appeal is directed against the order of the erstwhile High Court of West Pakistan, Lahore, in Writ Petition No. 744 of 1961 dated the 20th November, 1961. By this order the writ petition was dismissed in limine. The appellant company was at the relevant time, running a textile mill at Lyallpur and had also taken on lease four cotton ginning factories at Multan, Mian Channu, Tandlianwala and Jaranwala. It submitted the returns of sales tax turnover as follows:-- Date of filing Returns October, 1955 For the quarter ending 30th June, 1955 and 30th September, 1955. February, 1956 For the quarter ending 31st December, 1955. March, 1957 For the quarter ending 31st March, 1956. The returns in respect of Mian Channu and Multan Branches were filed on the 26th April, 1960, and those for Tandlianwala and Jaranwala Branches were submitted on the 27th June, 1960. The notice in Form SST-24 was issued by the Sales Tax Officer, Company Ward II, Lahore, on the 20th February, 1956 for 28th February, 1956, relating to the period from 1st April, 1955 to 31st December, 1955. Respondent No. 1 created a demand of Rs. 8,8,000 vide assessment order dated the 30th June, 1960 for the assessment year 1955-56. In addition…

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