Law: Sales Tax Act, 1990

Section: 36(3),73

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Law: Constitution of Pakistan, 1973

Section: 254

(a) Sales Tax Act (VII of 1990)---Ss. 36(3) & 73---Constitution of Pakistan (1973), Art. 254---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---C.B.R. Letter No.6(4)2S/Adj/2005, dated 19-11-2005---Law, Justice and Human Rights Division's Letter No.196-2005-Law(FTO), dated 26-5-2006---Recovery of tax not levied or short-levied or erroneously refunded---Limitation---Extension---Exceptional circumstances---Order-in-Original was barred by time as it was passed after the lapse of two years---Extension of time was granted by the Central Board of Revenue without enumerating any reason for the grant of extension and "exceptional circumstances"-Validity---Central Board of Revenue gave no reason for granting extension of time---Central Board of Revenue failed to fulfil the requirement of law by not recording the reasons of the existence of "exceptional circumstances" which could justify the said extension which reflected the inefficiency and inaptitude on the part of Collectorate---Extension was sought after 653 days of the issuance of show-cause notice, by this time, the limitation provided by S.36(3) of the Sales Tax Act, 1990 had already expired---Power to extend time vesting in the Central Board of Revenue was neither absolute nor uncontrolled and had been made subject to parameters provided by law i.e. existence of exceptional circumstances---Law had provided criteria to avoid exercise of such power by the Central Board of Revenue arbitrarily or whimsically and to provide safeguards against undue harassment to taxpayers---Law having fixed the limitation period for decision of the case in respect of a particular show-cause notice, extension could be made only in exceptional circumstances; therefore, unless those exceptional circumstances were brought on record on the basis of Central Board of Revenue extended the time, its decision could safely be held to be suffering from illegality and mal­administration---Revenue Division had failed to give any cogent reason for giving extension of time after the expiry of such a long time, or that it applied its mind in deciding whether the circumstances existed in which such delay took…

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