Law: Sales Tax Act, (III of 1951)

Section: 28,28(2)

(Sales Tax Act (III of 1951)]........S 28(2)--Notice issued under S. 28(2)--Form S.J. 15 calling on assessee to 'file return within 35 days being mandatory and not directory, Sales-tax Officer is not competent to curtail prescribed period of 35 days. Commissioner of Sales Tax Karachi v. Messrs Pakistan Fisheries Ltd. Karachi 1985 P T D 282 fol. ORDER AJMAL MIAN, J.--The Commissioner of Income-tax, (Central Zone), Karachi, has filed this application under section 17(2) of the Sales Tax Act, 1951, for soliciting the opinion of this Court on the following two questions: "(1). Whether, on the facts and in the circumstances of the case, the learned Tribunal was right in holding that the notice dated 18-4-1973 which was issued under subsection (2) of section 28 of Sales Tax Act, 1951 was invalid, void, ab initio because it did not allow 35 days time for filing the return? (2) Whether, on the facts and in the circumstances of the case, the learned Tribunal was right in holding that there is a minimum mandatory period of 35 days for filing return as required under subsection (2) of section 28 of the Sales Tax Act, 1951 which the Sales-tax Officer must allow for filing return under that provision of subsection (2) of section 28 of the Sales Tax Act, 1951?" The above direct application has been filed as the learned Income-tax Appellate Tribunal has declined to make a reference to the Court under section 17(1.) of the Act. 2. Learned Counsel for the parties have pointed out that there 'has been a judgment of a Division Bench of this Court on the above two questions namely, Commissioner of Sales Tax, Karachi v. Messrs Pakistan Fisheries Ltd. Karachi, reported in 1985 P T D 282 (Karachi High Court), in which the above two questions have been answered in the affirmative. Incidentally it may be mentioned that in the above reported case the parties were the same as in the present application. Be that as it may, Mr. Shaikh Haider learned counsel for the applicant has submitted that the finding of the learned Income-tax…

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