Law: Sales Tax Act, (III of 1951)

Section: 27(2),10(3),27B

Law: Sale Tax Rules, 1951

Section: 31

Law: Income Tax Act, 1922

Section: 18A,45A

(a) Sales Tax Act (III of 1951)--- Ss. 27 (2) & 27-B-Refund of amount paid in excess-Word "due" in S. 27-B-Meaning- Failure on part of Sales Tax Officer to make a formal order of refund within three months of making application for refund-Held, does not result in disentitling tax-payer to get additional payment at 5 % per annum for delayed refund. P L D 1977 B J 15 ; 1980 T L R 2279; (1954) 26 I T R 670 and (1974) 94 I T R 187 ref. (b) Sales Tax Ad (III of 1951)- ----S. 27 M-Refund of excess amount paid as tax-Assessee becomes entitled to a refund upon his satisfying Sales Tax Officer that amount of tax paid by him exceeds amount with which he was chargeable. (c) Interpretation of statutes---- ----Fundamental rule of construction of taxing statute--Not different from that of any other statute. Attorney-General v. Carlton Bank (1899) 2 Q B 158 ref. (d) Interpretation of statutes---- ----Fiscal statute-Statute to be expounded according to intent of its maker. Maxwell on Interpretation of Statutes, 12th Edn., p. 1 ref. (e) Interpretation of statutes-­---- --- Fiscal statute-Two interpretations of certain provisions possible­ One favourable to tax-prayer to be adopted. (f) Safes Tax Act (III of 1951)­---- ---- S. 27-B-Word "due"-Held, not free from ambiguity and hence to be interpreted in manner favourable to tax-payer. ORDER MUHAMMAD MAZHAR ALI (PRESIDENT).-----These four appeals at the instance of the assessee have been brought against the combined order of the Appellate Assistant Commissioner of Sales Tax, B-Range, Karachi, dated 1-10-1979, whereby he has rejected the assessee's appeals and confirmed the order of the Sales Tax Officer, passed under section 27 (2) of the Sales Tax Act. The assessment years involved are 1968-69, 1970-71, 1971-72 and 1972-73. 2. The facts giving rise to these appeals are these. The appellant company is one of the suppliers of mild steel products to Tarbela Dam, a project of Indus Basin Scheme. The appellant-Company prior to its being taken over by the Government under Economic Reforms Order, 1972 on 2nd January, 1972, was doing the business under the name and style of General Iron & Steel Works Limited, Karachi". During the…

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