Law: Sales Tax Act, 1990

Section: 45,secondproviso,36(3)

Law: Constitution of Pakistan, 1973

Section: 254

Sales Tax Act (VII of 1990)---Ss. 45, second proviso & 36(3)---Constitution of Pakistan (1973), Art. 254---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Law, Justice and Human Rights Division's letter No.185/2004/FT-Law, dated 7-5-2004---Power of adjudication---Extension of time limit in exceptional circumstances---Extension was granted by the Central Board of Revenue on the ground that "Parawise comments in respect of the taxpayer's have not yet been submitted by the Collectorate of Sales Tax and Federal Excise"---Validity---Reason given was not related to any fault of the complainant and could not be termed as "exceptional circumstances" within the meaning of second proviso to S.45 of the Sales Tax Act, 1990---Order of Central Board of Revenue for extension of time of suffered from maladministration and could not be the basis for permitting the Collector/officer of Revenue Division to deal with the case and pass the impugned Order-in-Original in relation to show-cause notice in question after the expiry of period of limitation---Decision also suffered from maladministration being superstructure based on an illegal order---Federal Tax Ombudsman recommended Central Board of Revenue to proceed under S.45 of the Sales Tax Act, 1990 reopen the case and cancel the impugned Order-in-Original and may proceed in accordance with law. Complaint No.805 of 2003, dated 28-5-2005 rel. Nos. 154 and 155/ST/IB/2005, dated 28-11-2005, Messrs Pangraphies (Pvt.) Ltd., Islamabad Complaint No.904 of .2005 and Complaint No.122 of 2006 distinguished. FINDINGS/DECISION The complaint under consideration agitated the sole issue of the time-barred status of the Order-in-Original (O.I.O) bearing No.22 of 2006, dated 28-3-2006. 2. The facts, as stated in the complaint, are summarised as follows:--- (a) A show-cause notice (S.C.N.) was issued on 23-4-2005 pointing out a number of violations allegedly committed by and the amount of sales tax recoverable from the Complainant. (b) A written reply was filed. However, it was not accepted and an O.I.O. referred to above was passed. (c) It was contended that the O.I.O. was devoid of legality as it was…

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