Law: Sales Tax Act, 1990

Section: 10,11,36,46

Sales Tax Act (VII of 1990)---Ss. 10, 11, 36 & 46---Recovery of tax not levied or short-levied or erroneously refunded---Limitation---Order-in-original for determination and recovery of tax in question, which under the provisions of S.36(3) of Sales Tax Act, 1990 was to be passed within 90 days of issuance of notice, was passed after about 400 days of issuance of the notice---Adjudicating Authority had neither got any extention in that stipulated period from the Collector Sales Tax, nor recorded any reason for passing of order after prescribed 90 days---Even if the Collector had fixed any extended period, the order-in-original being passed after lapse of 180 days, would have become time-barred---Once limitation had started to run and had come to an end, the assessee would acquire a vested right of escapement of assessment by lapse of time---Where inaction on the part of a public functionary within the prescribed time was likely to affect the rights of a citizen, the prescription of time was deemed directory, but where a public functionary was empowered to create liability against a citizen only within the prescribed time, it was mandatory---When prescribed limit was beneficial for the citizen and restricted the executive power to touch the pocket of a taxpayer---Even if there was a good case for creation of liability, taxpayer would not be dragged in---Impugned order passed after lapse of statutory period was declared to have been made without lawful authority and was annulled---Appeal was accepted. CBR/Sales Tax Department v. Messrs Pace International Rawalpindi PTCL 2005 CL 841; 2008 PTD 578; Messrs Super Asia Muhammad Din and Sons v. Collector of Sales Tax 2008 PTD 60; 2009 PTD 762 and Nagina Silk Mill Lyallpur v. The Income Tax Officer and the Income Tax Appellate Tribunal, Pakistan PLD 1963 SC 322 rel. ORDER CH. MUNIR SADIQ (JUDICIAL MEMBER).---This sales tax appeal has been filed at the instance of the assessee/registered person calling in question the impugned order dated 30-4-2008 passed by the Collector of Sales Tax, Faisalabad. A number of grounds were urged through the memo. of appeal, however, at the time of hearing of the case, learned counsel for…

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