Law: Sales Tax Act, 1990

Section: 45B(2),179(3)

Law: Sales Tax Act, 1990

Section: 36(3)

Law: Constitution of Pakistan, 1973

Section: 185(3)

(a) Sales Tax Act (VII of 1990)----S. 45-B(2)-- Appeal before Commissioner Inland Revenue (Appeals)-- Maximum period of 180 days prescribed under section 45-2(B) of the Sales Tax Act, 1990 for deciding the appeal-- Such prescribed time period was mandatory--Obligation fixed on the Commissioner (Appeals) by section 45-B(2) of the Act to decide the matter within 180 days is mandatory and not directory---Any decision made beyond the 180 days as prescribed under section 45-B(2) of the Act, is an invalid decision. In terms of section 45-2(B) of the Sales Tax Act, 1990 (‘the Act’), when an appeal is filed, the Commissioner (Appeals) on hearing both the parties has to pass an order with respect to the appeal pending before him. In terms of the first proviso, the Commissioner (Appeals) is mandated to pass the order not later than 120 days from the date of filing of the appeal. In the event that the case cannot be decided in 120 days, section 45-B(2) of the Act gives the Commissioner (Appeals), the authority to extend the 120 days by 60 days, if required, provided that the Commissioner (Appeals) records the reasons, in writing as to why the period of 120 days is being extended. However, the second proviso clarifies that such extended period shall, in no case, exceed 60 days. This means that the total period within which the appeal must be decided is 180 days as by using the words in no case the legislature has limited or restricted the discretion of the Commissioner (Appeals) rendering its compliance mandatory. Accordingly, the intent of the legislature can be seen from the clear use of the language of section 45-B(2) of the Act, where the Commissioner (Appeals) may decide the appeal within 120 days, giving the Commissioner the discretion to decide the case within the given time or to extend the time by justifying the reasons for extension in time. However, the section mandates that the Commissioner (Appeals) shall extend the time no more than 60 days, meaning that a total of no more than 180 days can be consumed to decide an appeal. Consequently, the legislature has prescribed a clear time frame of 180 days for deciding the appeal, by using negative and restrictive…

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