Law: Sales Tax Act, 1990

Section: 2,36(3),2(27),3,4,6,22,26,36(2)

(a) Sales Tax Act (VII of 1990)---Ss. 36(3), 2(27), 3, 4, 6, 22 & 26---Recovery of tax not levied or short-levied or erroneously refunded---Limitation---Show-cause notice was issued on the ground that sales tax was paid on whole sale cash price instead of retail price printed on carton and alleged that short amount paid was recoverable along with additional tax---Taxpayer contended that order passed was barred by time as it should have been passed within 45 days and if that period was to be extended it could be for 45 days and further 90 days with some cogent reasons but the show-cause notice was issued on 30-8-2001 and adjudicating order had been passed on 30-6-2005, which was beyond the limitation prescribed under the law--Validity---At the relevant time adjudication order was to be passed within 45 days which was extendable for another 90 days on some cogent reasons but order had been passed with the delay of about four years---No evidence was produced regarding the default that it was deliberate either before the Appellate Tribunal or before the lower forum---Inordinate delay had not been occasioned due to any default of the taxpayer---Provisions of S.36(3) of the Sales Tax Act, 1990 were mandatory in nature and not directory---Record showed that show-cause notice was issued on 30-8-2001 and the adjudication order was passed on 30-6-2005 which showed that it was beyond the stipulated limitation prescribed under the law---Adjudication order as well as the order-in-¬appeal were not sustainable in law---On the question of limitation, appeal was accepted and the order was set aside by the Appellate Tribunal. Assistant Collector of Customs v. Khyber Electric Lamps Mfg. Co. Peshawar 2001 SCMR 838 rel. Messrs Shafique Book Centre, Rahim Yar Khan v. Collector (Appeal), Multan A, Sales Tax Appeal No.1603/LB of 2003 and Collector of Sales Tax and other v. Messrs Super Asia Muhammad Din and Sons and Messrs Hanif Straw Board of Factory and others (sic) ref. (b) Sales Tax Act, (VII of 1990)--- ----S. 36(1)---Recovery of tax not levied or short-levied or erroneously refunded---Limitation of five years---Appellant contended that to avail benefit of provision of…

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