Law: Sales Tax Act, 1990

Section: 36,36(3)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3),9(1),9(2)(a)

(a) Sales Tax Act (VII of 1990)--S. 36(3)-Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Customs General Order No.12 of 2002---C.B.R. letter No.6 (6)S/Adj/2005, dated 12-12-2005---Law, Justice and Human Rights Division's letter No.191 of 2005-Law (FTO), dated 22-5-2006---Law, Justice and Human Rights Division's letter No.196 of 2005-Law (FTO), dated 26-5-2006---Recovery of tax not levied or short-levied or erroneously refunded-Limitation-Extension--Exceptional circumstances---Levy of tax on the ground that invoices through which input tax was claimed were declared suspicious by the Central Board of Revenue and also for non-payment of' sales tax on supply of empty bags and paper cones---Order-in-Original was passed late by 382 days after obtaining extension from Central Board of Revenue---Extension was granted by the Central Board of Revenue after the expiry of limitation provided by S.36(3) of the Sales Tax Act, 1990---Validity---Order-in-Original could not be held to have any legal effect because the time granted by the Central Board of Revenue after the expiry of the original time limitation was not legally correct; the reason given for the extension of time by the Central Board of Revenue could not be termed as exceptional circumstances and department had failed to establish that the Order-in-Original was finalized within the time period as extended by the Central Board of Revenue---Federal Tax Ombudsman commended the competent authority to reopen the impugned Order-in-Original and annul the aforesaid Order-in-Original as being hit by time limitation as provided in the law and may proceed in accordance with the provisions of law. (b) Sales Tax Act (VII of 1990)--- ----S.36(3)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Customs General Order No.12 of 2002---Recovery of tax not levied or shot-levied or erroneously refunded---Limitation---Extension of time period after expiry of original time limitation---Validity---Question whether the Central Board of Revenue could extend the time for adjudication before the expiry of the statutory period was not a question of interpretation of…

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