Law: Limitation Act, 1908

Section: 5

Law: Sales Tax Act, 1990

Section: 11,11(3),47,47(1),47(5)

SALES TAX ACT, 1990 (VII OF 1990) Section 47 Application was barred by time and is not accompanied by application for condonation of delay, in absence whereof, delay cannot be condoned.- This Reference Application is barred by time for 03-months and 03-days and learned Legal Advisor for respondent-department could not rebut this fact. Even otherwise, the Office raised certain objections, which the applicant- department was required to remove before lapse of prescribed period and re-file the Reference Applications within the period of limitation provided by the law. However, record shows that this Reference Application was re-submitted on 08.04.2015, after the lapse of as many as 110-days, much beyond the period of limitation, therefore, the Reference Application is barred by time. It is also apparent from available record that Reference Application is not accompanied by application for condonation of delay and in absence whereof, delay cannot be condoned. The department cannot be allowed to reap and retain the benefit of its own negligence.  Each and every day’s delay is to be satisfactorily explained. Condonation of delay in filing.- Delay in filing proceedings could not be condoned lightly unless it was shown there were sufficient reasons causing the delay. Negligence does not constitute sufficient cause to condone delay. Party seeking advantage of section 5 of the Limitation Act, 1908, must satisfy the Court that it had not been negligent and had been pursuing the case with due diligence and care. The Government Department, on question of limitation, could not be treated differently from ordinary litigant. ORDER: Through instant Reference Application, under Section 47(1) of the Sales Tax Act, 1990 (‘the Act of 1990’), following question of law, asserted to have arisen out of impugned order dated 18.09.2014, passed by Appellate Tribunal Inland Revenue, Lahore Bench, Lahore (‘Appellate Tribunal’), has been pressed and argued for our opinion:- ‘Whether under the facts and in the circumstances of the case the learned ATIR was justified to observe that the Deputy Commissioner Inland Revenue cannot exercise the powers of adjudication of sales tax case of the…

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