Law: Sales Tax Act, (III of 1951)

Section: 17(1),28,28(2)

Sales Tax Act (III of 1951)--- ----S.28 & Form SST-24---Time prescribed for notice under S.28(2)---Thirty­ five days prescribed was not the minimum period for which the notices had to issue nor could the notices be invalidated in cases where the Sales Tax Officer had given himself a specific date, even though shorter of thirty-five days.-­[Messrs Sunshine Dairies Ltd. v. The Commissioner of Income Tax STR No.11 of 1979 and M/s. Sunshine Dairies Ltd. v. Collector of Central Excise and Sales Tax STR No.81 of 1982 overruled]. Commissioner of Income Tax v. Sunshine Dairies Limited 1992 SCMR 1963 fol. Messrs Sunshine Dairies Ltd. v. The Commissioner of Income Tax STR No.11 of 1979 and M/s. Sunshine Dairies Ltd. v. Collector of Central Excise and Sales Tax STR No.81 of 1982 overruled. JUDGMENT NASIR ASLAM ZAHID, C.J.---On the application of the Department under section 17(1) of the Sales Tax Act, 1951, the learned Income Tax Appellate Tribunal has referred the following questions for our opinion in respect of Assessment years 1967-68 to 1971-72:--- "(a) For Assessment year 1967-68: Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the form of notice (SST-15) is mandatory and the curtailment of time as indicated in the prescribed form of notice, rendered the proceedings conducted thereunder void ab initio?" (b) For Assessment years 1968-69 to 1971-72: Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that assessment made for each of that years without invoking the provisions of section 28 was improper and illegal?" 2. We heard Mr. Nasrullah Awan, learned counsel for the Department and Mr. Abdul Aziz Khan, learned counsel for the respondent/assessee. This Court had in its earlier judgments in the cases of M/s. Sunshine Dairies Ltd. v. The Commissioner of Income Tax (STR 11/1979) and M/s. Sunshine Dairies Ltd. v. Collector of 'Central Excise and Sales Tax (STR 81/1982) had considered the…

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