Law: Sales Tax Act, (III of 1951)

Section: 5(2),3(4),28

Law: Constitution of Pakistan, 1973

Section: 199

Law: Central Excise Rules, 1944

Section: 10

(a) Sales Tax Act (III of 1951)---Ss. 5(2) & 3(4), proviso ---C.B.R. Sales Tax Circular No.7 of 1981---C.B.R. Sales Tax Circular No.2 of 1982---Scope and powers of officials of Customs and Central Excise Department appointed as Sales Tax Officers---Exercise and extent of powers by Customs Authorities as Sales Tax Officers was dependent upon the directions issued by Central Board of Revenue. (b) Sales Tax Act (III of 1951)--- ----S. 28---Central Excise Rules, 1944, R.10---Assessment of sales tax--¬Reopening---Assistant Collector, Central Excise and Land Customs acting as Sales Tax Officer could only reopen assessment of sales tax by issuing a notice under S. 28 of the Sales Tax Act, 1951 but could not reopen assessment of sales tax by issuing a show-cause notice under R.10, Central Excise Rules, 1944--¬Where no notice under S.28 of the Sales Tax Act had been issued or notice issued was barred by time, Assistant Collector Central Excise and Land Customs exercising powers as Sales Tax Officer had no jurisdiction to reopen the assessment. Messrs Choudhri Wire Rope Industries Ltd. v. Sales Tax Officer, Special Circle-I, Lahore 1988 SCMR 1934 ref. (c) Sales Tax Act (III of 1951)--- ----S. 28---Constitution of Pakistan (1973), Art. 199---Constitutional petition--¬Maintainability---Where acti6n in a matter under fiscal statute was without jurisdiction, assessee could, without resorting to statutory remedy available to him challenge same by way of Constitutional petition. Eduljee Dinshaw Ltd. v. Income Tax Officer PLD 1990 SC 399; Usmania Glass Sheet Factory Ltd. v. Sales Tax Officer PLD 1971 SC 205; Premier Cloth Mills Ltd. v. Sales Tax Officer 1972 SCMR 257; Jeson International (Pvt.) Ltd. v. Income Tax Officer and others 1989 PTD 1141; Bhambhore Ceramic Industries Ltd. v. Income Tax Officer C.P. No.D-447 of 1988; N.V. Philips Cleoilam Peufabricken v. Income Tax Officer and another 1990 PTD 389 and Republic Motor Ltd. v. Income Tax Officer, Karachi 1990 PTD 889 ref. JUDGMENT SALEEM AKHTAR, J.---The petitioner's sales tax assessments for the assessment years 1976-77, 1977-78 and 1978-79 were completed under section 10(3) of the Sales Tax Act, 1951 by the Sales Tax…

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