Law: Sales Tax Act, (III of 1951)

Section: 2(20)&28,

(a) Sales Tax Act (III of 1951)---Ss. 2 (20) & 28, provisos ­Provisions extending period of four years by three months­Assessment for year 1955-56 made on or before 30-6-1960, held, valid. Nagina Silk Mill, Lyallpur v. The Income-tax Officer A-ward, Lyallpur and another 1963 P T D 633 ref. (b) Sales Tax Act (III of 1951), S. 14(1), first proviso ­Appeal-Appellant disputing right of Department to assess on credit sale-Does not mean admission of tax liability - Appeal cannot be dismissed in limine. JUDGMENT SATTAR, J.-The petitioner, Hossein Brothers (Pak.) Ltd., a private limited company (hereinafter called the Company) obtained this Rule on (1) Sales Tax, Officer, 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 Sales Tax ?pct and that of the Appellate Assistant Commissioner dated the 11th March, 1961 and the order passed in revision by the Commissioner of Sales 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) showed 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 under 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 rejected by the Appellate Assistant Commissioner by his order dated the 11th May 1961 on the ground that the deposit required by the said section was not made. As against that order, the Company filed revision application to the Commissioner of Sales Tax under section 16 of the Act. This was also rejected. It was thereafter that the present Rule was obtained. Mr. Asrarul Hossain appearing on behalf of the petitioner has argued that the assessment order was passed…

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