Law: Sales Tax Act, 1990

Section: 11(2)(3)(5)(7),45B,46,74

Law: Constitution of Pakistan, 1973

Section: 199(1)

Law: Income Tax Ordinance, 2001

Section: 122(2)

Law: Law Reforms Ordinance, 1972

Section: 3(2)

(a) Sales Tax Act (VII of 1990)- -Ss. 74, 45-B & 46-Law Reforms Ordinance (XII of 1972) S. 3(2) & proviso-Sales tax-Intra-court appeal-Order passed under S. 74 of the Sales Tax Act, 1990 for condonation of time-limit- Maintainability of intra-court appeal against such order-Scope- Question before the High Court was whether intra-court appeal against an order passed under S.74 of the Sales Tax Act, 1990 was maintainable-Held, in order to determine maintainability of intra-court appeal, it had to be examined whether any appeal, revision or review was available under the applicable law which was the Sales Tax Act, 1990-Perusal of the Sales Tax Act, 1990 revealed that no such right of appeal, revision or review was provided for in either S. 45-B or 46 of the Sales Tax Act, 1990 against order passed in exercise of powers under S. 74 of the Sales Tax Act, 1990- Intra-court appeal was therefore, in circumstances, maintainable. Mst. Wazir Begum v. Member Board of Revenue/Chief Settlement Commissioner and others 2000 SCMR 989 and Secretary to the Government of Punjab, Revenue Department and others v. Sajjad Ahmad and others 2012 SCMR 114 ref. (b) Sales Tax Act (VII of 1990)- -Ss. 74 & 11(5)-Assessment of sales tax- Assessment of Tax and Recovery of Tax not levied or short levied or erroneously refunded- Condonation of time-limit after expiry of limitation period for making assessment for recovery of tax short-levied-Nature of statutory limitation provided for in S. 11(5) of the Sales Tax Act, 1990-Exercise of powers under S. 74 of the Sales fax Act, 1990 to condone delay / extend time-Past and closed transaction-Scope- Question before High Court was whether Department could by condoning delay under S. 74 of the Sales Tax Act, 1990 seek recovery of sales tax under S. 11 of the Sales Tax Act, 1990 after the assessment had already been concluded and limitation for seeking recovery had expired-Held, that time limit prescribed in S. 11(5) of the Sales Tax Act, 1990 was a statutory time limit and must be treated as jurisdictional as any act beyond such time-limit would take a matter out of jurisdiction of an authority or court and such time-limit could not be…