Law: Sales Tax Act, 1990

Section: 11,11(5),30,31,47(5)

CONSTITUTION OF THE ISLAMIC REPUBLIC OF PAKISTAN, 1973---Article 199---SALES TAX ACT, 1990 (VII OF 1990)---Section 11---High Court cannot look into and examine the factual aspect of the matter that extension if any was obtained after mandatory period of 120 days as provided under Section 11(5) has already elapsed, which is a matter of fact.—We cannot look into this and examine the factual aspect of the matter, as now the Appellate Tribunal, being the last fact finding forum, has been pleased to consider this and has held that Order-in-Original was passed beyond the limitation period. Even otherwise it is a matter of fact that the extension, if any, was obtained after the mandatory period of 120 days as provided under Section 11(5) of the Sales Tax Act, 1990, had already lapsed. High Court cannot look into and examine the factual aspect of the matter where the Appellate Tribunal being the last fact finding forum has held that order in original was passed beyond the limitation period. ORDER: MR. JUSTICE MUHAMMAD JUNAID GHAFFAR.- (1). Through this Reference Application, the Applicant has impugned Order dated 10.07.2020 passed by the Appellate Tribunal Inland Revenue in STA No. 325/KB of 2019 proposing the following questions of law:- “(A) Whether under facts and circumstances of the case, the Appellate Tribunal-IR has erred in law to vacate show cause notice and set aside the order passed by the ADCIR CIR (A) in the context of Section 11, 30 31 of the Sales Tax Act, 1990 relying on the orders of Honourable High Court. Such finding of learned Tribunal not contradicts Honourable Supreme Court of Pakistan judgment delivered in C. P No. 398-L of 2018, C. P. No. 584-L of 2018, C.P. No. 674-L of 2018 all dated 18.09.2020? (B) Whether under facts and circumstances of the case, the Tribunal was justified to hold that Order-in-Original was barred by time limitation by ignoring extension of time period allowed by the competent authority under sub-section 5 of Section 11 of Sales Tax Act, 1990?” Insofar as Question No. 'B’ is concerned, admittedly, the proposed question as above, now stands decided by the Supreme Court' against the department in various cases under the Sales…

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