Law: Sindh Sales Tax on Services Act, 2011

Section: 61(4),63

Sindh Sales Tax on Service Act (XII of 2011)- -Ss. 61(4) & 63-Appeal-Condonation of delay-Principle-Appeal filed by authorities was dismissed by Appellate Tribunal on the ground that it was filed after an unexplained delay of 33 days-Validity-On expiry of period of limitation as provided under the statute, a substantial right accrued in favour of taxpayer and the same could not be taken away in a casual manner to the disadvantage of succeeding party-Each and every day was to be explained while seeking condonation of delay in filing appeal or reference-No different approach in such regard could be adopted to accommodate departmental authorities to the disadvantage of litigant party, as a substantial right had already accrued in its favour on the expiry of period of limitation as provided in the statute for filing appeal or reference-No error or illegality existed in order passed by Appellate Tribunal and authorities failed to make out a case for seeking condonation of delay in filing appeal before Appellate Tribunal-High Court declined to interfere in the order passed by Appellate Tribunal- Reference was dismissed in circumstances. THIS ORDER PASSED BY: AQEEL AHMED ABBASI, JUSTICE:---.--- Through instant reference application filed by Sindh Revenue Board (the applicant) under section 63 of the Sindh Sales Tax on Services Act, 2011 through Assistant Commissioner, Unit-04, Karachi, following question has been proposed, which according to learned counsel for the applicant, is question of law, arising from the impugned order dated 12.10.2015 passed by the Appellate Tribunal, Sindh Revenue Board in Appeal No. AT/25/2014:- "Whether the Honorable Appellate Tribunal was right in holding that the Appeal filed by department was barred by time despite of the fact that Appellate Tribunal was not established at that time and that there were no administrative instructions in relation to filing of Appeal before Appellate Tribunal in absence of its existence." 2. Learned counsel for the applicant has readout the impugned order passed by the Appellate Tribunal in the instant case and submits that the delay in filing the appeal could have been condoned for the reason that at…

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