Law: Income Tax Ordinance, 1979

Section: 79

Law: Central Excise Act, (I of 1944)

Section: 2(19),FirstSched.,Chap.98

Law: Constitution of Pakistan, 1973

Section: FourthSched.,44,49

Law: Sales Tax Act, 1990

Section: 36(3),2(12)(16),13,2(41),2(12)(16),71,3, 45,30,3,6,11(2),26,33,34,36

(a) Interpretation of statutes--- ----Mandatory or directory provisions---Principles stated. Messrs Zamindara Paper and Board Mills v. Collector, Central Excise and Sales Tax 2002 PTD 1257 not relevant. Messrs Pace International v. C.B.R./Sales Tax Department 2006 PTD 340 and Messrs Sandal Dye Stuff Industries (Pvt.) Ltd. v. Collector of Sales Tax, Faisalabad and Additional Collector of Sales Tax (Adjudication), Faisalabad ref. Sutherland Statutory Construction 5th Edition (read with 2000 Cumulative Supplement by Norman, J. Singer, Principles of Statutory Interpretation" Ninth Edition, 2004 by Justice G.P. Singh; Canons of Construction and Interpretation of Statutes", Third Edition, 2005 by M. Mahmood and "Principles of Interpretation of Statutes", First Edition, 1990 by Messrs Shaukat Mehmood and Nadeem Shoukat rel. (b) Sales Tax Act (VII of 1990)---S.36(3), proviso---Income Tax Ordinance (XXXI of 1979), S.79(4)---Recovery of tax not levied or short-levied or erroneously refunded---Non-adherence to proviso to S.36(3) of the Sales Tax Act, 1990---Consequences---No consequences of non-adherence to the proviso to S.36 (3) of the Sales Tax Act, 1990 had been laid down in the Sales Tax Act, 1990 as compared to the provisions of S.79(4) of the Income Tax Ordinance, 1979---Neither there was anything in S.36 of the Sales Tax Act, 1990 itself or in the other provisions of the Sales Tax Act, 1990 that specified the consequence of nullification of the order of the Adjudicating Officer for non-compliance therewith, which was generally a hallmark of the statutory provisions mandatory in character. State through DAG, Peshawar v. Panda Gul PTCL 1994 CL. 322 (SC) rel. (c) Sales Tax Act (VII of 1990)--- ----S.36(3), proviso---Constitution of Pakistan (1973), Art.254---Recovery of tax not levied or short-levied or erroneously refunded--Proviso, mandatory or directory---Time limit prescribed in the proviso to S.36(3) of the Sales Tax Act, 1990 was not mandatory but was a directory proviso. M/s. Innovative Trading Co. Messrs Falcon Corporation, Messrs Moon Enterprises and Messrs Bull Agencies rel. (d) Sales tax--- ----Effectiveness of Appellate Tribunal's order---Unless the…

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