Law: Sales Tax Act, 1990

Section: 36,36(3),472

Sales Tax Act (VII of 1990)---Ss. 36(3) & 472---Determination of amount of tax on charge---Reference to High Court---Only question requiring expression of opinion by the High Court was; "whether Customs, Excise and Sales Tax Appellate Tribunal concerned was justified in holding that Adjudicating Authority could pass order under S.36(3) of the Sales Tax Act, 1990 beyond the time limit prescribed under the said section"---Counsel for the appellant contended that in the present case order under S.36(3) of the Sales Tax Act, 1990 was passed beyond the prescribed period---Held, order under S.36(3) of the Sales Tax Act, 1990 must be passed within the period prescribed in proviso to S.36(3) of the Sales Tax Act, 1990---Question raised was answered in negative in favour of the taxpayer. Messrs Tanvir Weaving Mills through Director Finance v. Deputy Collector Sales Tax and 4 others 2009 PTD 762 ref. ORDER This reference under section 47 of the Sales Tax Act, 1990 arises from the order of the Central Excise and Sales Tax Appellate Tribunal dated 22-8-2006. 2. Though several questions of law have been raised in this reference, however, the learned counsel for the petitioner states that only one question requires the expression of opinion by this Court i.e. question No.3 which is re-produced as under:-- "Whether Custom, Excise and Sales Tax Appellate Tribunal, Lahore Bench, Lahore is justified in holding that adjudication authority can pass order under section 36(3) of the Sales and Tax Act, 1990 beyond the time limit prescribed…

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