Law: Finance Act, 1955

Section: 2

Law: Finance Act, 1967

Section: 2(16),3

Central Excises and Salt Act (I of 1944)------ S. 4 [as amended by Finance Act (XII of 1967)] and Sales Tax Act (III of 1951), Ss. 2(16), 3, proviso--Sales-tax, levy of--Value of all excisable goods produced and manufactured in Pakistan for purpose of levy of sales tax: value as determined for purpose of excise duty under S. 4 of 1944 Act plus excise duty-Sales tax in respect of excis­able goods-Payable at same time and manner as duty of excise-Cen­tral Excise Authority-Competent to raise additional demands of sales tax within prescribed time limit of 3 years-Functions of Central Excise Authority being to determine value of any article chargeable with duty and Sales Tax Officer being under obligation to accept declared value of excisable goods, determined under S. 4 of 1944 Act plus excise duty, Sales Tax Officer, held, cannot determine or revise value of such goods. ORDER MUHAMMAD MAZHAR ALI (MEMBER).-These three appeals, pertaining to the charge years 1964-65, 1965-66 and 1966-67, are directed against the order passed under section 10(3) of the Sale Tax Act by the Sales Tax Officer, companies Circle,,,,.K,,,,,..These were presented before the Appellate Assistant Commissioner, Range, ....,...who heard them on 6-8-1980 and passed an order on 21-8-1970, directing the Sales Tax Officer to submit a report on certain given points. Before the Sales Tax Officer could submit his report, the jurisdiction of the Appellate Assistant Commis­sioner was abolished by Finance Ordinance, 1971 an all the pending appeals before the Appellate Assistant Commissioner's on 1st day of July, 1971, stood transferred to the Appellate Tribunal for decision. It is in these circums­tances that these appeals have come up before us. The inordinate delay in their hearing occasioned on account of the fact that remand report was not received in the office of the Tribunal. The Sales Tax Officer, when contacted by our office, forwarded a copy of the remand report stating that it had already been sent to the Departmental Representative as far back as 9th March, 1973. The Departmental Representative even today state that neither the departmental record has been sent to him, nor the remand report…

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