Law:

Section:

Sales Tax Act (III of 1951)-------S.28(1-A)---Constitution of Pakistan (1973), Art.185(3)---Petition for leave to appeal---Dispute related to income-tax returns submitted by assessee for the assessment year 1956-57---Assessment made on 30-6-1961 was set aside by Appellate Assistant Commissioner on the ground of having been made after lapse of statutory period of four years prescribed in Sales Tax Act, 1951---Income-tax Appellate Tribunal accepted appeal of the department---Question referred to High Court was whether Sales Tax assessment for 1956-57, which had been completed on 30-6-1961 was made within the time allowed under law---High Court answered the question in assessee's favour i.e., that assessment was not made within the time allowed by Sales Tax Act, 1951---Leave to appeal--­Department's plea that S.28(1-A), Sales Tax Act, 1951 being retrospective in supported Department's claim that assessment had been made within time---Department's plea having raised a pure question of law, leave to appeal was granted to examine effect of S.28(1-A) of Sales Tax Act, 1951. Messrs Nagina Silk Mills, Lyallpur v. C.I.T. P L D 1963 S C 323 ref. ORDER DORAB PATEL, J.---As both these petitions for leave raise the same question of law and turn on similar facts, we will dispose them of by this order and we will first examine C.P.S.L.A. 866 of 1976. The dispute in this petition for leave is for the returns submitted by the respondent for the assessment year 1956-57. The assessment was made on 30-6-1961 and was challenged by the respondent in an appeal which was allowed by the Appellate Assistant Commissioner, who set aside the assessment on the ground that it has been made after the lapse of the statutory period of four years prescribed in the Sales Tax Act. The Sales Tax Officer challenged the Appellate Assistant Commissioner's order in an appeal which was allowed by the Income-tax Appellate Tribunal on 22-6-1968, therefore, the respondent moved the Tribunal under section 17(1) of the Sales Tax Act (hereinafter called the Act) and the question referred to the High…

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