Law: Sales Tax Act, 1990

Section: 11(4)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 32

(a) Sales Tax Act (VII of 1990)---S.11(4)---Assessment order---Limitation---Competent Officer could decide a case within 90 days from the date of issuance of a notice---Law had provided for extension of such time through a formal order for another 90 days meaning thereby that it had to be finalized within 180 days after obtaining extension from the higher competent Authority duly mentioning reasons therein---Order-in-original having been passed after delay over 19 months was barred by time. Messrs Hanif Straw Board Factory through Proprietor v. Additional Collector (Adjudication) Customs, Central Excise and Sales Tax Gujranwala and 2 others 2008 PTD 578; Messrs Super Asia Muhammad Din Sons (Pvt.) Ltd. through Chief Executive v. Collector of Sales Tax, Gujranwala and another 2008 PTD 60; Federation of Pakistan through Secretary Establishment Division, Government of Pakistan, Islamabad v. Muhammad Tariq Pirzada and 2 others 1999 SCMR 2744 and Federation of Pakistan through Secretary, Establishment. Division, Government of Pakistan, Islamabad v. Muhammad Tariq Pirzada and others 1999 SCMR 2189 rel. (b) Establishment of Office of Federal Tax (Ombudsman) Ordinance (XXXV of 2000)--- ----S.32---Representation to the President---Recording of valid reasons while looking into the legality, vires or the application of law of an order of the Ombudsman by the President, required application of legal principles consistent with the principles of natural justice---While deciding an appeal against the order of Ombudsman, application of judicious, mind was also equally necessary. (c) Natural justice, principles of--- ----Non-providing an opportunity of being heard had never been appreciated by the courts---Even if the law did not provide a hearing to a person before condemning him or deciding the matter in which he became an aggrieved party, principle of natural justice would be considered to be as part of law. Commissioner of Income Tax, Faisalabad Zone, Faisalabad and another v. Akhlaq Cloth House, Faisalabad and another 2008 PTD 965 and Syed Allah Dost v. Haji Muhammad Alam and others PLD 1987 Quetta 235 rel. ORDER KHAWAJA FAROOQ SAEED, J.---Through this writ petition the…

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