| Citation(s) |
|---|
| 2003 SLG 393 2003 SLD 393 2003 PTD 2657 (2004) 89 TAX 40 |
Quetta High Court
Sales Tax Appeal No.4.of 2001, decision dated: 29-10-2002, hearing DATE : 7-10-2002
RAJA FAYYAZ AHMAD, C.J. AND AKHTAR ZAMAN MALGHANI, J
K.N. Kohli, D.A. G,. for Appellant. H. Shakil Ahmed for
Respondents
Sales Tax Appeal No.4.of 2001, decision dated: 29-10-2002, hearing DATE : 7-10-2002
RAJA FAYYAZ AHMAD, C.J. AND AKHTAR ZAMAN MALGHANI, J
K.N. Kohli, D.A. G,. for Appellant. H. Shakil Ahmed for
Respondents
COLLECTORATE OF CUSTOMS, SALES TAX AND CENTRAL EXCISE, QUETTA
VS
Messrs SANA INDUSTRIES LIMITED and others
Law: Sales Tax Act, 1990
Section: 47,47(2)
Law: Limitation Act, 1908
Section: 5,29
(a) Sales Tax Act (VII of 1990)---S. 47(2)---Limitation Act (IX of 1908), Ss. 5 & 29---Appeal to High. Court---Limitation, starting point of---Condonation of delay---Provisions of S. 5 of Limitation Act, 1908 not made applicable to S. 47 of Sales Tax Act, 1990---Powers of High Court to condone delay in appropriate cases--Principles. Section 5 of Limitation Act, 1908 has not been made applicable in respect of an appeal filed under section 47 of Sales Tax Act, whereby an appeal arising out of an order under section 46 lies to High Court in respect of any question of law for which a period of sixty (60) days from the date, on which an aggrieved person or Collector is served with notice of an order under section 46, is to be filed, hence, by virtue of provisions of section 29 of Limitation Act, section 5 of said Act cannot be pressed into service for condonation of delay in filing appeal, which has not been made applicable to section 47 of Sales Tax Act. Thus, application under section 5 of Limitation Act, .if filed, would be incompetent. In appropriate case, High Court is competent to condone delay, provided it is substantiated that for any sufficient cause, the appellant was prevented to file appeal within prescribed period of limitation i.e. sixty (60) days and delay of each day is to be satisfactorily explained. In computing period for filing of appeal under section 47(2) of Sales Tax Act, the date of service of the order passed by Appellate Authority under section 46 of said Act would be relevant and prescribed period of limitation will start running against appellant from the date of service of notice. In a case, where notice has been duly served, but appeal was not filed within prescribed statutory period, the burden shall heavily lie upon appellant to prove that he was precluded from filing appeal within prescribed period of limitation for any sufficient cause, which has to be explained and substantiated by undisputable facts. (b) Sales Tax Act (VII of 1990)--- ----S. 47(2)---Appeal to High Court ---Limitation---Condonation of delay---Impugned order, was passed on 30-9-2000---Appeal was filed on 25-9-2001---Appellant's plea was that copy of impugned…
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