Law: Limitation Act, 1908

Section: 5

Law: KPK Finance Act, 2013

Section: 30,40,40(1),40(1A),64,65,68,68(2),89

Sales Tax on services-- Reference to High Court--Limitation--Condonation of delay--Sales Tax Reference was filed beyond stipulated period of sixty days--Order in question was passed on 12-04-2022, certified copy was issued to authorities on 15-04-2022, whereas Reference application was filed on 07-07-2022--Effect--Sales Tax Reference was barred by 24 days-- Object of law of limitation was to help the vigilant and not the indolent- --Law of limitation was required to be construed strictly--Each day of delay was to be explained by the party concerned--Government department could not be treated differently than private individual on the question of limitation--Authorities failed to offer any plausible explanation for condonation of delay in their application--Negligence to file Sales Tax Reference must have its reward to punish the indolent--High Court declined to condone the delay in filing of Sales Tax Reference--Reference was dismissed, in circumstances. Province of Punjab and others v. Ghulam Shabbir 2004 YLR 10; Military Estate Officer and another v. Syed Qamoos Shah and 20 others PLD 2004 Pesh. 40 and Muhammad Afzal v. Executive Engineer and another 2009 MLD 82 rel. Interpretation of statutes--Amending Act--Retrospective effect--Principle--Where Legislature has made its intention clear that amending Act should have a retrospective effect / operation, it must be so construed, even though consequence may entail hardship to a party. The State v. Maulvi Muhammad Jamil and others PLD 1965 SC 681 and Dr. Azam Sarfraz v. Government of Pakistan through Secretary Establishment Division Islamabad and others 2005 SCMR 1785 and 590 rel. Interpretation of statutes--Fiscal statute--Amendment--Effect--Amendment in fiscal statute has always prospective effect unless retrospective effect is given to it by the Legislature. JUDGMENT: SHAKEEL AHMAD, JUSTICE:---.--- By this Sales Tax Reference (STR) application, the appellant Khyber Pakhtunkhwa, Revenue Authority (KPRA) through its Director General, Peshawar has assailed the impugned order dated 12.04.2022, passed by the learned Appellate Tribunal for Sales Tax on Services, Khyber Pakhtunkhwa, Peshawar in Appeal…

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