Law: Sales Tax Act, 1990

Section: 46

SALES TAX ACT, 1990 (VII OF 1990) Section: 46 - Appeals to Appellate Tribunal - Public holiday - Annulment of order by CIR(A) - Validity - FACTS Impugned order was passed on 25.10.2016 which was Saturday and was a public holiday. It was the contention of the Appellant that CIR(A) rightly annulled the order of the adjudicating officer as the same was passed on Saturday which was a public holiday. The department has preferred instant appeal against the impugned order passed by the CIR(A) - ARGUMENTS At the very outset, the learned D.R. has contended that the Commissioner Inland Revenue (Appeals) was not justified in annulling the order on the ground that the impugned order was passed on 25-10-2016 which was Saturday and was a public holiday. The learned D.R. vehemently contended that the Saturday was not a public gazetted holiday, only Sunday is a public holiday. It is an administrative arrangement whereby some institutions remain closed on Saturdays. He further argued that even on computerized bar code the date was mentioned as 30-06-2016 on order-in-original which was Ramadhan and being last date of June, the offices of the Inland Revenue remained open up to late night to facilitate taxpayers. The learned D.R., therefore, submitted that the order passed by the learned CIR(A) was based on presumption and assumption basis. Finally, he has prayed that impugned order passed by the learned CIR(A) may kindly be vacated and that of the DCIR may be restored. The learned counsel for the respondent/taxpayer has strongly supported the order of the learned CIR(A) and reiterated the same arguments as were advanced before the learned CIR(A). However, he has failed to rebut the arguments of the learned D.R. DECISION (A.) Only Sundays are public holiday and not Saturday - Case remanded to CIR(A) to treat the appeal pending - Only Sundays are public holidays and public holidays like Eid-ul-Fitr, Eidul Azha, Muharram Rabbiul Awwal etc. are gazetted public holidays duly notified through gazette of Pakistan and on gazetted public holidays all government institutions whether provincial or public remain closed. Further, we have observed that the order-in-original was released on 30-…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492