Law: Sales Tax Act, 1990

Section: 10,10(4),11(2),7,8,26,33

Sales Tax Act (VII of 1990)---Ss. 10(4), 11(2), 7, 8, 26 & 33---S.R.O. 555(I)/2006 dated 5-6-2006, R.28 (1)---Excess amount to be refunded---Limitation---Department observed that appellants did not file refund claim along with supporting documents within sixty days of filing of refund---Refund claimed being time barred was liable for rejection---Registered person was charged with violation of Ss. 7, 8, 10 and 26 of the Sales Tax Act, 1990---Adjudication proceedings culminated in passing of Order-in-Original for rejection of refund claimed-'--Validity---Appellate contended that the only issue involved was filing of supporting documents late by 38 days---Withholding of citizen's money by a public functionary on the plea of limitation or on any other technical plea if it was not legally payable by him was deprecated---Department accepted the position and also the arguments of the appellant that in similar cases the refund had been allowed in many cases by the department and by the First Appellate Authority---Plea of the appellate was accepted and the orders were set aside by the Appellate Tribunal. PLD 1998 SC 64 rel. JUDGMENT KHALID NASEEM, MEMBER (TECHNICAL).---This judgment disposes of appeal filed against Order-in-Appeal 449/2007, dated 27-11-2007 passed by the Collector Customs, Sales Tax & Federal Excise (Appeals), Faisalabad. 2. Brief facts of the case are that during scrutiny of refund claim for the tax period 07/06 filed by Messrs Habib Haseeb Spinning Mills (Pvt.) Ltd. Faisalabad it was observed that the appellants did not file refund claim along with supporting documents within sixty days of the filing of refund under Rules 28(1) of S.R.O. 555(I)/2006 dated 5-6-2006. Thus, the refund claim filed by the appellants was time barred which was liable for rejection in terms of sections 10(4) and 11(2) of the Sales Tax Act, 1990 read with Rule 28(1) of the aforesaid Sales Tax Act, 2006. Based on the aforesaid irregularity/omission, Messrs Habib Haseeb Spinning Mills (Pvt.) Ltd. Faisalabad were charged with violation of sections 7, 8, 10 and 26 of the Sales…

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