Law: Sales Tax Act, (III of 1951)

Section: 2(20),14,28

Sales-tax Act, 1951 -Sections 2(20), 14, 28 Proviso -- Reassessment -Limitation -Assessment year 1955-56 -Period of four years of twelve months expired on 31st March 1960 -Reassessment made on 31st May 1960 -whether valid in law -Held yes -Finance Ordinance, 1959 -Insertion of provisos to Sections 2(20) and 28 -Whether extended the period of limitation for assessment years 1954-55 and 1955-56 by three months -Held yes -- Appellate Assistant Commissioner -Tax paid by assessee on the basis of his return -Appeal against the order of assessment -Whether should be entertained -Held yes -- Provisos -Provisions had extended period of four years by three months -Assessment for year 1955-56 could be made on or before 30-6-1960 -- Proviso -Appeal -Payment of tax admitted by appellant to be due means undisputed amount of tax -- JUDGMENT The judgment was delivered by SATTAR, J.--The petitioner, Hossein Brothes (Pak) Ltd., a private limited company (hereinafter called the Company) obtained this Rule on (1) Sales-tax Officerr, Companies Circle 1, (2) Pakistan represented by Commissioner of Sales-tax, East Pakistan, and (3) Appellate Assistant Commissioner of Sales-tax to show cause why the assessment order made on the 31st May 1960 under Section 28 of the Salee-tax Act and that of the Appellate Assistant Commissioner dated the 11th March 1961 and the order passed in decision by the Commissioner of Sale-tax on the 12th December 1963, should not be declared to have been made without lawful authority and as such of no legal effect. The simple facts of this case are that the Company in its Return for the year 1955-56 filed under the Sales-tax Act, 1951 (hereinafter called the Act) shouwed taxable sales of Rs. 48,182 and paid tax at 10% amounting to Rs. 4,800. The Sales-tax Officer, Companies Circle I, Dacca, however, purporting to act underr Section 28 of the Act, issued notice to the Company, and by his order dated the 31st May 1960 fixed the taxable sale for the year 1955-56 at Rs. 2,32,190. The Company preferred an appeal under Section 14 of the Act, which was refected by the Appellate Assistant Commissioner by his order dated the 11th May 1961 on the ground that the deposit…

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