Law: Sales Tax Act, (III of 1951)

Section: 27,27(1),15(3)

Sales-tax Act, 1951 -- Sections 15(3), 27 -- Appeal to Appellate Tribunal -- Limitation -- Appeal filed by assessee barred by the period of limitation -- Application of condonation of delay rejected by Tribunal -- Discretion not exercised illegally or arbitrarily in the circumstances of the case -- Discretion so exercised whether can be interfered with by the High Court -- Held no -- Refund -- Sales-tax -- Assessee claiming refund of payment of Defence surcharge on duty and sales-tax on local purchases -- No evidence produced in the support of the claim before the Income-tax authority or even before the High Court -- Claim rejected -- Whether justified -- Held yes -- JUDGMENT The judgment of the Court was delivered by NAIMUDDIN, ACTG. C. J. --- This is a constitution petition under Article 199 of the Constitution filed in the following circumstances. The petitioners, who are manufacturer, made an application under Section 27 of the Sales Tax Act, 1951 (hereinafter called the Act) for refund of the two amounts of Rs. 6,544 and Rs. 27, 892, to the State Tax Officer, (Circle III East Zone), Karachi, respondent No. 2. It appears that before respondent No. 2 it was claimed that Rs. 6,544 were paid as sales tax on local purchases and Rs. 27,892, at the stage of importation of raw material. The respondent No. 2 by the order communication on 2-2-1973, disallowed both the claims. As regards the claim for refund of Rs. 6,544, the respondent No. 2 held that the assessee could not produce any evidence of payment of sales tax. As regards the claim for refund of Rs. 27,892 he held that no defence surcharge had been paid on the sales tax. Aggrieved by the said order the petitioners filed an appeal, with the Income-tax Appellate Tribunal, respondent No. 1 Paragraph 3 of the appeal read as follows: "The Sales Tax Officer further rejected the claim of refund under Section 27 of the Sales Tax Act, 1951. The main facts of the case are that the Appellant claimed refund of Rs. 6,544 on local purchase and refund of Rs. 27,892 at the stage of importation. The Sales Tax Officer disallowed this claim of refund in the head of defence Surcharge on duty since according to the false…

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