Law: Sales Tax Act, 1990

Section: 36,36(3)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Law: Central Excise Act, (I of 1944)

Section: 33(3)

(a) Sales Tax Act (VII of 1990)---S. 36(3)---Central Excise Act (I of 1944), S.33(3)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)--Recovery of tax not levied or short-levied or erroneously refunded---Limitation---Combined show-cause notice, dated 26-10-2002 pertaining to sales tax and excise duty was issued---Department was required to pass the order within 135 days and 45 days respectively, of the issuance of show-cause notice while the order-in-original showed the date of as 11-1-2005 which was dispatched on 14-7-2005---Order creating sales tax and central excise liability along with additional tax and penalty was defective in that the mandatory provisions of Sales Tax Act, 1990 and Central Excise Act, 1944 were not observed; that Additional Collector lacked jurisdiction to decide the case because the show-cause notice was issued by Collector (Adjudication) and that Order-in-Original showed the date of as 11-1-2005 and. the order was dispatched on 14-7-2005 more than six months after the date of ---Validity---Case was decided on 11-1-2005 much beyond the prescribed time limits --Presidential order sustaining the order of the Federal Tax Ombudsman, laid down the principle that "where a public functionary is empowered to create liability against a citizen only within the prescribed time it is mandatory"---Department had created liabilities both of sales tax, along with additional tax and central excise duty and penalties but failed to pass the order within the prescribed time limits---Ruling contained in Presidential order will apply not only to sales tax but also to central excise---Order, as a whole, was hit by time limitation as provided in law---Department violated the provisions of law and mal­administration stood established--'-Order-in-Original was not sustainable because it was clearly hit by time limitations as provided in law---Federal Tax Ombudsman recommended that Revenue Division direct the competent authority to cancel the Order-in-Original. Complaint No.805 of 2003 and decision No.85 of 2004-F.T.O.-Law, dated 7-5-2005 rel. (b) Sales Tax Act (VII of 1990)--- ----S. 36(3)-Central Excise Act (I of 1944),…

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