Law:

Section:

Sales Tax Act (VII of 1990)--- ----Ss. 36 & 47---Refund of Sales Tax---Recovery of refunded Sales Tax---Appeal to High Court---On application of assessee, Sales Tax refund was sanctioned in his favour vide original order dated 5-7-2001---Assistant' Collector made a contravention case against the assessee and initiated proceedings after issuing show-cause notice to the assessee---Said show-cause notice was issued on 7-7-2004-Action against assessee, in circumstances, was initiated after lapse of three years and two days---Provisions of S.36(2) of Sales Tax Act, 1990, provided for a show-cause notice to be served within three years of relevant date in cases where the tax had erroneously been refunded---Present matter involved the controversy, which was governed under provisions of S.36(2) of Sales Tax Act, 1990---Such action had to be taken within the period prescribed by law---When a period was provided by special statute, then any proceedings or actions taken under the provisions of special statute, had to be taken within the stipulated period---Reopening the case of assessee after the expiry of prescribed period of limitation was not justified in law. Commissioner of Income Tax, Companies, Zone-IV, Karachi v. Hakim Ali Zardari 2006 PTD 271; Commissioner of Income Tax, Central Zone, Lahore v. Capt. (Retd.) Gohar Ayub Khan 1995 PTD 1074; Commissioner of Income Tax v. National Refinery Ltd. 2003 PTD 2020; Chanar Sugar Mills Ltd. and others v. Collector (Sales Tax) and others 2005 PTD 2139 and Assistant Collector of Customs AFU, Airport, Lahore v. Messrs Tripple-M (Pvt.) Ltd. 'through Managing Director and 4 others 2006 PTD 769 ref. JUDGMENT SYED HAMID ALI SHAH, J.---Through this common judgment, Sales Tax Reference Nos.22 of 2006 and 23 of 2006 are being disposed of having common questions of law, arising out of the judgment of ITAT. 2. Petitioner (Messrs Joyla Sadat Cotton Industries, Shujabad Road, Jalalpur, Pirwala) applied for sales tax refund, which was allowed through Order-in-Original No.83 of 2001, dated 5-7-2001. During post refund audit scrutiny it was observed by the sales tax auditor that the petitioner has received excessive input tax refund and…

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