Law: Sales Tax Act, 1990

Section: 45(3)

Law: Constitution of Pakistan, 1973

Section: 2A,227

(a) Amendment--- ---- If the existence of a statute is completely terminated or none of its provisions remains in the field, the exercise thus, undertaken could not be termed as an amendment. (b) Sales Tax Act, 1990--S.45(3)---Appeal---Provision of depositing impugned amount of a tax and penalty before filing appeal, whether directory or mandatory---Words "shall" and "may" are often interchangeable---Section 45(3), Sales Tax Act while providing for deposit of the amount in dispute, although has used the expression "shall", but is wholly silent about the consequences flowing out of non-compliance thereof---Every non-compliance with a provision of law will not invalidate the act nor can such non-compliance be visited with penal consequences except when the command of Statute is mandatory and emphatic---Where, however prescription of the statute is permissive or directory, notwithstanding non-compliance, no penalty can be imposed--­Words like "shall" or "must" although are generally understood as making the provision mandatory, yet words "shall" and 'may" depending upon context in which they have been used are often interchangeable---Primary objective in enacting S.45(3), Sales Tax Act, 1990 being to provide a right of appeal to affected persons, provisions thereof, cannot be construed in a manner which would take away or render the right of appeal nugatory or illusory---Provision of S.45(3), Sales Tax Act, conferring right of appeal upon affected party is beneficiary in nature---Any limitation of that right has to be strictly construed---Language of S.45(3), Sales Tax Act being in affirmative and not negative, would be deemed to be directory and not mandatory---Correct interpretation of S.45, Sales Tax Act would be that Appellate Authority must examine the facts of each case and determine as to whether or not any deposit of the amount demanded was called for as a condition for hearing the appeal on merits---Such order for deposit when passed, Collector would be competent to dismiss appeal on account of disobedience and non-compliance of his order. Messrs Eastern Rice Syndicate v. Central Board of Revenue PLD 1959 SC (Pak.) 364; Atta Muhammad Oureshi v. The…

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