Law: Sales Tax Act, 1990

Section: 36

[SALES TAX ACT, 1990 (VII OF 1990)],..Section 36,.The show cause notice was issued on 13-11-2002, the order was passed on 28-3-2003 while maximum time limit as per section 36(3) stood expired on 11.02.2003, the order passed being made after the lapse of statutory period is declared to have been made without lawful authority.--The learned AR of the assessee raised a preliminary objection that as per provisions of section 36(3) of the Sales Tax Act, 1990, the order passed by the Collector of Sales Tax is hit by limitation and is barred by time as the show cause notice was issued on 13.11.2002 and the order in original was passed on 28.02.2003 It was argued that initial limitation of 45 days expired on 28.12.2002 and no further extension was sought at all. In the present case show cause notice was issued on 13.11.2002 and the order was passed on 28032003 while maximum time limit as per section 36(3) of the Sales Tax Act, 1990 stood expired on 11.02.2003. Admittedly the order in original in the present case was passed beyond the prescribed maximum time limit of 90 days moreover the adjudicating authority had neither fixed any extended period nor has in the instant case recorded any reasons for passing of order after 45 days. Inaction on the part of a public functionary.-Where inaction on the part of a public functionary within the prescribed time is likely to affect the rights of a citizen the prescription of time is deemed directory. However, where a public functionary is empowered to create liability against a citizen only within the prescribed time, it is mandatory. INTERPRETATION OF STATUTE,,.Redundancy or superfluity of an Act of Parliament and a provision of law cannot be readily accepted. JUDGMENT CHAUDHRY MUNIR SADIQ, MEMBER (JUDICIAL).--(1). This sales tax appeal has been filed at the instance of the assessee/registered person calling in question the impugned order dated 28.02.2003 passed by the Additional Collector of Sales Tax, Lahore. A number of grounds were urged through the memo of appeal, however, at the time of hearing of the case, the learned counsel has raised a preliminary objection that the order passed by the Assistant Collector is time barred…

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