Law: Law Reforms Ordinance, 1972

Section: 3(2)

Law: Income Tax Ordinance, 2001

Section: 122(2)

Law: Sales Tax Act, 1990

Section: 11(2)(3),45B,46,74

Law Reforms Ordinance, 1972 (XII of 1972)-- ----S. 3(2)--Sales Tax Act, (VII of 1990), Ss. 11(2)(3), 45-B, 46 & 74--Issuance of--Show cause notice--Allegation of--Tax fraud and masive sales tax evasion during tax period--Determining of tax liability--Extension of time limit--Exercise of Authority--Question whether right of appeal is available under Act against extension of time limit--Determination--Maintainability--Statutory limitations--Challenge to--It transpired that no appeal is provided, either under section 45-B or section 46 of Act against letter dated 25.01.2016 being an original order, impugned in writ petition--It is clear that lapse expiry of limitation curtails a remedy, whereby a past and closed transaction cannot be revived--In this case limitation lapsed was not revived through legislative interference but through an order of executive in garb of powers under section 74 of Act--Respondent No. 2 through purported exercise of authority under section 74 of Act, cannot resurrect a matter, already dead--Wherein reference to "person" or "class of persons" is conspicuously missing - affirm that powers under section 74 can be resorted to for seeking condonation / extension of time limit in cases, already initiated but could not be concluded within specified time period--Section 74 of Act cannot be applied or approached for seeking extension or condonation to revive a past and closed transaction / matter, wherein time-limit had already lapsed--Question of application of time limit under taxing statutes has to be constructed strictly as lapse thereof creates a right in favour of taxpayer, which unless disturbed or taken away by legislature, cannot be placed at discretion of Respondent No. 2--In these circumstances, we declare that letter dated 25.01.2016 is illegal, without jurisdiction and of no legal effect including all actions taken or proceedings initiated on basis thereof--Appeal was accepted. PLD 1963 SC 322, ref. THIS JUDGMENT DELIVERED BY: ASIM HAFEEZ, J.- This Intra-Court Appeal ("appeal") arises out of the order dated 12.10.2017, whereby learned single Judge-in-Chambers dismissed the Writ Petition filed by the appellant. 2. Briefly the…

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