Law: Sales Tax Act, 1990

Section: 11(4)

(a) Sales Tax Act (VII of 1990)--- ----S. 11(4)---Assessment of tax---No opportunity of being heard---Time barred appeal---Registered person contended that adjudication proceedings carried out on his back were in flagrant disregard of law in as much as the order was passed on ex parte basis without providing any opportunity of being heard which was not only against the provisions of Sales Tax Act, 1990 but also against the norms of natural justice; and order passed by the adjudicating authority on ex parte basis was an illegal and void order therefore question of time limitation would not arise against it; and dismissal of appeal by the First Appellate Authority on account of time limitation was also unjustified---Validity---Since the adjudicating authority decided the case on ex parte basis without providing with any opportunity of hearing and registered person was deprived of his precious right of being heard, such act violated not only principles of natural justice but was in contravention of mandatory provisions of law which vitiated all the proceedings conducted on the back of registered person---No time limit would run against the order of adjudicating authority---Both the orders of authorities below were declared to be illegal, void and without lawful authority and the case was remanded to adjudicating authority having jurisdiction with directions to provide an ample opportunity of being heard and to pass a fresh and speaking order---Registered person was directed to submit all the relevant documents before adjudicating authority in support of his refund claim. 1994 SCMR 2232; 2009 PTD 1507 and 1999 PTD 1358 ref. 1987 SCMR 1543; 2007 SCMR 834; 2007 SCMR 729 and 2007 SCMR 262 rel. (b) Sales Tax Act (VII of 1990)--- ----S. 11(4)---Assessment of tax---Opportunity of being heard---Case was decided by the adjudicating authority on ex parte basis without providing the registered person with any opportunity of hearing which was not only against the provisions of Sales Tax Act, 1990 but also against the norms of natural justice as the principle of "Audi Alteram Partem i.e. No body should be condemned unheard" had not been observed. (c) Sales Tax---…

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