Law: Sales Tax Act, 1990

Section: 11(2)

Keywords: Result: case confirm JUDGMENT ' Brief facts, as narrated in this writ petition, are that Respondent No. 1 issued show-cause notice C.No. 329 dated 28.05.2011 to the petitioner, requiring to show-cause as to why input tax refund amounting to Rs. 2,488,515/- claim for the tax period 04/2005 may not be rejected in terms of Section 11(2) of the Sales Tax Act, 1990 and why penal action may not be taken under Section 33 of the said Act. In response to the said notice, petitioner submitted its reply stating therein that the show-cause notice is void ab-initio as the same has been issued beyond the limitation of five years ,as prescribed in subsection (4) of Section 11 of the Sales Tax Act, 1990 and requested the Respondent No. 1 to withdraw the show-cause notice and issue refund to the petitioner. Through instant petition, aforesaid show-cause notice has been challenged with the following prayer: "Under the facts and in the circumstances of the case, it is most respectfully prayed that the impugned show-cause notice dated 28-05-2011 may graciously be declared void ab-initio, illegal, without jurisdiction and of no legal effect and in consequential relief the Respondents may graciously be directed to issue the Refund of Rs. 2,488,515/- claimed for the tax period April, 2005. ' It is further prayed that pending the petition before this Honourable Court, the Respondent No. 1 may graciously be directed not to pass the final order till the decision on the writ petition by this Honourable Court." 3. Learned counsel for petitioner contends that the impugned show-cause notice has been issued and served upon the petitioner beyond the period of five years as prescribed in sub-section (4) of Section 11 of the Sales Tax Act, 1990. Further submits that the recovery of tax cannot be made after the expiry of statutory period of limitation. Adds that the impugned show-cause notice is void ab-initio and liable to be declared illegal and without lawful authority. He relied upon case law reported as Collector of Customs, Sales Tax (West), Karachi v. M Is. K A Industries, Karachi (PTCL 2006 CL 373 (S.C.)), XEN Shahpur Division v. Collector Sales Tax (Appeals) Collectorate of…

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