Law: Sales Tax Act, (III of 1951)

Section: 2,2(20)

[Sales Tax Act, 1951(III of 1951)].....Sections 2(20), proviso (as amended by Finance Ordinance. 1959), 28-Assessment-Limitation-Assessment year 1957-58-Period of four years of twelve months expired on 31-3-1962 -Assessment made on 20-5-1962-Whether barred by limitation-Held yes; Case relied on:- Nagina Silk Mills, Lyallpur v. Income Tax Officer, A-Ward, Lyallpur and other (P.L.D 1963 S.C. 323 ; (1963) 7 Taxation 442(S.C.). Case dissented from: Hussein Brothers (Palo) Ltd., Dacca v. Sales Tax Officer, Companies Circle I, Dacca and others (1964) 10 Taxation 105. Case approved:- (1963) 8 Taxation 79(Trib). ORDER [The judgment of the court was delivered by MUSHTAQ HUSSAIN J.].-Sales Tax assessment of Messrs Hilal Tanneries, Lahore, for the chargeable accounting period 1957-58 beginning of the 1st April 1957 and ending on the 31st March 1958. Was completed by the Sales Tax Officer concerned on the 20th May 1962. The assessee than unsuccessfully filed an appeal against this decision before the Appellate Assistant Commissioner. A second appeal was filed before the Tribunal. In the memoranda of both the appeals the impugned orders were convassed on merits. When the case came up for hearing before the tribunal a fresh objection was taken challenging the vires of the assessment on the ground that the last date for making the assessment was the 3lst March 1962, i.e. 4 years from the end of the chargeable accounting period. As against this, the assessment had, in fact, been completed on the 20th May 1962. It was beyond the period of limitation by a month and twenty days. The case was mainly fought on this question of limitation before the Tribunal where the Department maintained that the word "year" occurring in Section 28 of the Sales Tax Act signified a financial year as defined in the Act. By the addition of a proviso by the Finance Ordinance 1959, this period of assessment was extended by the three months. It was, therefore, contended that the assessment had been completed within time and that the period of limitation had not expired. The Tribunal, however, came to the conclusion that the word "year" means only a period of twelve months and the amendment made in 1959…

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