Law: Sales Tax Act, (III of 1951)

Section: 28

Law: Income Tax Act, 1922

Section: 34(2)

(a) Income-tax Act (XI of 1922)----- ---S. 34(2)-Provision not in pari materia with S. 28, Sales Tax Act (III of 1951). (b) Sales Tax Act (III of 1951)---S. 28, proviso read with S. 2(20), proviso-Word "year" in S. 28 or any other section of Act--­To be construed subject to definition clause-Year of 1959-60, a year of 15 months-Assessment for charge year 1957-58 made on 11-4-1962-Held, within period of 4 years. Nagina Silk Mill v. Income-tax Officer P L D 1963 S C 322 held not applicable. JUDGMENT MUHAMMAD FAZLE GHANI, J.-By an application under section 17 (1) of the Sales Tax Act, 1951, the Commissioner of Sales Tax, North Zone, West Pakistan, Lahore, required the Appellate Tribunal to refer the following question of law for the opinion of this Court arising from the order of the Tribunal dated the 10th of December 1963, in S. T. A. No. 19 of 1962-63, relating to the chargeable accounting period 1957-58 :- "Whether on the facts and in the circumstances of the case the Tribunal was right in holding that the assessment for the charge year 1957-58 made on 11-4-1962 under section 10 (3) of the Sales Tax Act was barred by the period of limitation?" 2. The brief facts are that the sales tax assessment in this case was made on the 11th of April 1962, for the chargeable accounting period 1957-58. In appeal the assessee contested the assessment before the Appellate Assistant Commissioner on merits only but his appeal was dismissed. On second appeal before the Tribunal the question of limitation was taken up for the first time in arguments and it was contended that although the assessment is expressed to be under section 10 (3) of the Sales Tax Act, 1951, but in fact, it is a case of escaped assessment and should have been completed within four years of the last date of the financial year to which it related. The Tribunal disposed of the appeal by a short order and held that the assessment should have been completed before the 11th April 1962, relying on a previous judgment of their own. 3. In their statement of the case the Tribunal explained "that from the reasoning adopted by their Lordships of the Supreme Court in Nagina Silk Mill v. Income-tax Officer (P L D 1963 S…

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