Law: Sales Tax Rules, 2006

Section: 28

(a) Sales Tax Rules, 2006----R. 28---Filing of refund claim beyond statutory period of two months being time-barred was rightly rejected by Collector of Sales Tax. (b) Sales Tax Rules, 2006--- ----R. 28---Vires of R.28---Sales Tax Rules, 2006 having been framed by the Central Board of Revenue, a competent authority, were not ultra vires. Messrs Mayfair Spinning Mills Ltd., Lahore v. Customs, Excise and Sales Tax Appellate Tribunal, Lahore and 2 others PTCL 2002 CL 115; Messrs Pfizer Laboratories Ltd., v. Federation of Pakistan and others PLD 1998 SC 64 distinguished. ORDER CH. NAEEM MASOOD, J.---Through this writ petition the petitioner has made the following prayer:-- "Under the circumstances, it is respectfully prayed that this Hon'ble Court may be enough to declare:--- (a) That the petitioner was entitled to file refund claim of excess input which could not be utilized within subsequent 3 tax periods and refusal to entertain refund claim by respondents is illegal, void, unjust, without lawful authority and of no legal effect. (b) That the time period mentioned in rule 28 of Sales Tax Rules, is not applicable to the refund claim to be filed under Refund Rules after expiry of 3 tax periods and that the interpretation and application thereof to the claim of the petitioner by the respondents is illogical, illegal, void and of no legal effect. (c) That refusal acceptance of refund claim filed by the petitioner during November, 2006 after expiry of 3 tax periods against adjustment advice issued by respondent No.5 by illogical and illegal interpretation and application of Rule 28 of the Sales Tax Rules is illegal and resultantly acts in this regard of omission and commission by respondents are liable to be declared illegal, void and of no legal effect. (d) That Rule-28 of Sales Tax Rules is contradictory to Refund) Rules and cannot be pressed into for refund claim of excess input tax which cannot be adjusted within subsequent 3 tax periods and the interpretation by the respondents for filing such claim within 60 days of the relevant, date is illegal, void, arbitrary and of no legal effect. That while granting such declaration, this Hon'ble Court may be further…

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