| Citation(s) |
|---|
| 2025 SLG 3344 2025 SLD 3344 = 2025 PTD 1113 |
Sale Tax Reference No.95-P of 2022
SYED MUDASSER AMEER, J.
Date of hearing: 06.02.2025. Barrister Atif Rahim Burki for the petitioner. M/s Imran Javed, Shahid Jan and Nadia Gul, Advocates for the respondent.
Director General Khyber Pakhtunkhwa Revenue Authority, Peshawar.
VERSUS
M/S Bee Line, Peshawar
Law: Khyber Pakhtunkhwa Finance Act, 2013
Section: 40(4), 68(5)
Law: Khyber Pakhtunkhwa Sales Tax on Services Act, 2022
Section: 71
REMARKS
Where tax statutes prescribe a definitive time frame using prohibitive or restrictive language, such provisions are deemed mandatory, rendering any action beyond the prescribed period invalid. This approach prevents tax authorities from exercising unfettered discretion in initiating or concluding proceedings outside the statutory framework.
The statutory provisions governing the exclusion of time due to adjournments sought by the taxpayer are enshrined in Sections 40(4) and 68(5) of the Khyber Pakhtunkhwa Finance Act, 2013. Although both provisions share similar language in principle, a fundamental distinction exists: Section 68(5) explicitly imposes a maximum cap of thirty days on the exclusion of time due to such adjournments, whereas Section 40(4) does not prescribe any such limitation. This distinction is pivotal in determining the correct computation of the limitation period in each case.
(a) Limitation---