Law: Sales Tax Act, 1990

Section: 45,45B(2)

Sales Tax Act (VII of 1990)---S.45-B(2)---Appeal---Limitation for decision---Extension of 90 days was granted on the ground that proceedings could not be finalized within the stipulated time limit due to certain unavoidable circumstances and administrative reasons---Validity---Though the First Appellate Authority had the power to grant extension but he was under legal obligation to record the reasons for the same---Collector did not gave any plausible reasons but granted the extension of 90 days on a flimsy ground "due to certain unavoidable circumstances an administrative reasons"---Case was getting time barred and Collector used clutches of S.45-B(2) of the Sales Tax Act, 1990 to resolve the problem of time limit which was being faced by the Collector---No room existed for such deviation or laxity in law---Order-in-appeal passed by the Collector was legally infirm and unsustainable in the eye of law---Order-in-appeal as well as order-in-original were set aside by the Appellate Tribunal. ORDER The appellant/registered person has preferred a title appeal, assailing the impugned order dated 25-4-2008 passed by the Collector of Customs, Sales Tax and Federal Excise (Appeals), Karachi. 2. Number of grounds have been taken up vide memo. of appeal appended with the main appeal. However, at the very outset, the learned AR appearing on behalf of the appellant/registered person took the plea that the order-in-appeal passed by the Collector is not sustainable in the eye of law on the legal premises. In this respect, he referred to para-4 of the order-in-appeal and submitted that since the impugned order was passed in violation of section 45-B(2) of the Sales Tax Act, 1990. It is contended by the learned AR that through the proviso of section 45-B(2), to grant extension in time, the Collector (Appeal) has got to pass the order within the extended time but he must record reasons while doing the same. The learned AR further pleaded that para-4 of the order-in-appeal clearly shows that the learned Collector (Appeal) did not record any reasons while granting extension of 90 days. While concluding, the learned AR stated that due to non-compliance of section 45-B(2), the whole…

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