Law: Sales Tax Act, (III of 1951)

Section: 28,17(2)

(a) Sales Tax Act (III of 1951)- ---S. 28--Notice--Period of 35 days mentioned in the Form of the notice cannot be curtailed by the Sales Tax Officer. Commissioner of Sales Tax, Karachi (East), Karachi v. Messrs Chaudhry Farzand Ali 1983 P T D 271; Commissioner of Sales Tax, Karachi v. Messrs Pakistan Fisheries Ltd., Karachi 1985 P T D 282 and Commissioner of Income- tax Sales Tax, East Zone, Karachi v. O.K. Motors Co., Karachi 1985 P T D 513 ref. (b) Sales Tax Act (III of 1951)---Ss. , & 28--Reference--Categorical finding by Appellate Assistant Commissioner as well as Income-tax Appellate Tribunal on the factual aspect of the case that there was no fresh material before Sales Tax Officer for reopening the case under S.28--Question raised in reference having no question of law, High Court declined interference. JUDGMENT This order will govern disposal of Sales Tax Case Nos. 28, 31 and 37 of 1979. In all the above noted cases the following questions have been referred in this Court under section 17(2) of Sales Tax Act 1951 for decision: (1) Whether, on the facts and in the circumstances of the case, the learned Tribunal was justified in holding that no fresh material was available on record, despite the facts, it was found that the assessee company had not truly and correctly stated the facts before the department and made agreement after misrepresenting the facts. (2) Whether, on the facts and in the circumstances of the case. the learned Tribunal was justified in confirming finding of A.A.C. that the statutory time limit of thirty five days could not be curtailed for submission of return." The period of assessment involved in the abovenoted three cases relates to assessment years 1971-72, 1972-73 and 1973-74. The assessment for the above years was finalised by the Sales Tax Officer by his order dated 25-2-1975 after protracted investigation carried by him on the basis of allegations against the respondent that they were selling biscuits in packets and packed conditions while in their returns of income-tax they have falsely shown them as sold in loose condition. The above order of assessment passed by the Sales Tax Officer on 252-1975 was a consent order in…

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