| Citation(s) |
|---|
| 2003 SLG 335 2003 SLD 335 2003 PTD 1429 (2003) 88 TAX 307 |
Quetta High Court
Sales Tax Appeals Nos. 5 to 9 of 2001, decision dated: 29-10-2002, hearing DATE : 7-10-2002
RAJA FAYYAZ AHMED, C.J. AKHTAR ZAMAN MULGHANI, J
K. N. Kohli, D.A.G. for Appellants (in all Appeals) Syed Mehmood Ali Askari for
Respondent (in all Appeals)
Sales Tax Appeals Nos. 5 to 9 of 2001, decision dated: 29-10-2002, hearing DATE : 7-10-2002
RAJA FAYYAZ AHMED, C.J. AKHTAR ZAMAN MULGHANI, J
K. N. Kohli, D.A.G. for Appellants (in all Appeals) Syed Mehmood Ali Askari for
Respondent (in all Appeals)
COLLECTORATE OF CUSTOMS, SALES TAX AND CENTRAL EXCISE, QUETTA through Additional Collector, Sales Tax, Hub, Balochistan
VS
Messrs DAWOOD YAMAHA (PVT.) LTD., BALOCHISTAN and others
Law: Sales Tax Act, 1990
Section: 46,47
Law: Limitation Act, 1908
Section: 5
Sales Tax Act (VII of 1990)---Ss. 47 & 46---Limitation Act (IX of 1908), S. 5---Appeal to High Court --Limitation---Computation---Condonation of delay---Provision of S.5, Limitation Act, 1908 is not applicable to the appeal under S.47, Sales Tax Act, 1990 which being a special enactment provides its own period of limitation for filing of appeal under S.47(2) of the Sales Tax Act, 1990 whereby an appeal arising out of an order under S.46 of Sales Tax Act, 1990 lies to the High "'our, only on question of law for which a period of sixty days from the date, on which an aggrieved person or the Department is served with the notice of air order under S.46 is to be filed--Appeal to the High Court, by virtue of S.47, is to be filed within the specified period as provided in tire Sales Tax Act, 1990 and the provision of S.5, Limitation Act, 1908 having not been made applicable to the appeals under S.47 of the Sales Tax Act, 1990 could not be pressed into service for condonation of delay---Powers of High Court to condone the delay--Scope ---Principles. Writ Petition No, 9272 of 1998; Messrs Attock Cement Pakistan Limited's case Civil Appeal No. 929 of 19959 Collector of Central Excise and Sales Tax v. Rupali Polyester Ltd., and others 2002 SCMR 738; Pakistan Post Office v. Settlement Commissioner and others 1987 SCMR 1119 and Abdul Qayyum Khan v. Mian Said and 4 others PLD 1975 Lah. 707 distinguished. JUDGMENT RAJA FAYYAZ -AHMED, C.J.---These Sales Tax Appeals Nos.5 of 2001, 6 of 2001, 7 of 2001, 8 of 2001 and 9 of 2001 have been directed against a common order, dated 27-10-2000 passed by the Customs, Excise and Sales Tax Appellate Tribunal, Karachi Bench, Karachi whereby the appeals filed by tile respondent No.1 in each of these appeals alongwith the other connected appeals, filed against the order of the Additional Collector, Sales Tax, Hub Balochistan have been accepted and the orders impugned in such appeals have been set aside. 2. The brief facts of the case are that the respondent No. 1 in the appeals being industrial concerns and registered as such with the Collectorate of Customs, Sales Tax and Central Excise each separately adjusted Input tax statedly being…
Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492