Law: Sales Tax Act, (III of 1951)

Section: 28

Sales Tax Act (III of 1951)---S.28 Martial Law Regulation No.43/48 of 1958 and C.B.R. Circular, dated 20 12 1958 Excess income declared under Martial Law Regulation Extent and scope of such declaration Sales tax assessment pertaining to period covered by declaration could not be reopened Para. 2 of circular contemplated that declaration would include income and 'gains from all sources including suppression or non payment of taxes No restricted meaning, held, could be given to such a wide clause Assessee had obtained relief by giving incorrect facts and making misrepresentations Income derived from such evasion, held further, would be covered by declaration made under M.L.R. 43/48 Sales tax assessment in respect of periods for which declaration had been made and accepted as correct, could not be reopened against such person for that period Sales Tax Officer was, therefore, not competent to reopen case under S. 28 of Sales Tax Act, 1951. C . S . T . v . Crescent Pak Soap and Oil Mills Ltd. 1982 P T D 1; C.S.T. v. Standard Leather Works 1980 P T D 300 and(1979)39 Taxation 56 ref. JUDGMENT SALEEM AKHTAR, J. At the instance of the assessee the Tribunal has referred the following questions for our opinion: "1. Whether in the facts and circumstances of the case the Tribunal was justified in law in holding that the re opening of the sales tax assessments for the assessment years 1955 56 to 1959 60 was legal and proper. 2. Whether in the facts and circumstances of the case the Tribunal was justified in law in holding that the original appeal for the charge year 1958 59 obviously became in fructuous when the reassessment came to be made in respect of the, said charge year?" This reference relates to the assessment years 1955 56, 1956 57, 1957 58, 1958 59, 1959 60. Applicant is engaged in manufacture and sale of sweetmeats. The assessee was assessed to sales tax for the aforesaid assessment years under section 10(3) of the Sales Tax Act. In all those assessments the applicant was assessed on 50% of its sale and the same was taxed at the normal rate. The balance 50% of sales were held to be transacted in a restaurant. This 50% of the restaurant sale was again divided into…

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