Law: Sales Tax Act, 1990

Section: 3,4,6,7(2)(i),22,23,26,36(2)

(a) Sales Tax Act (VII of 1990)--- ----Ss.36 & 47---Appeal---Maintainability---Recovery of tax---Show-­cause notice---Failure to specify reasons causing tax evasion---Assessee claimed input tax adjustment for raw materials shown in the returns for July 1997, September 1997, January, 1998 and March, 1998 to May, 1998---Authorities, after serving show-cause notice, directed the assessee to deposit evaded tax---Plea raised by assessee was that show-cause notice was time-barred and against the provisions of law---Validity---Show-cause notice .generally alleged contravention of .numerous provisions but. neither specific provision of contravened law nor manner of its contravention was specified by authorities---Motives or reasons causing/occasioning alleged evasion were also not stated under S.36 of Sales Tax Act, 1990 by the notifying authority---Show-cause notice was vague, unspecific and too general to enable a reader or notified person to make out or clearly identify particular clause/subsection or reason or period of limitation applicable in terms of 5.36 of Sales Tax Act, 1990---Validity---Show-cause notice alleged input tax adjustment but patently omitted to specify or allege reason causing purported evasion---Assumption of jurisdiction by Adjudicating Authority was an act contrary to the law---Show-cause notice served upon assessee by Notifying Authority was patently illegal, without lawful authority- and all orders based thereupon were liable to be set aside---Validity of show-cause notice was fundamental to assumption of jurisdiction by Revenue Authorities to pass orders---Show-cause notice issued and orders passed against assessee were devoid of jurisdiction and lawful authority---Assessee could legitimately agitate basic fundamental question even in further appeal under S.46 of Sales Tax Act, 1990---Orders passed against assessee by the Authorities were set aside---Appeal was allowed in circumstances. Ibrahim Textile Mills Ltd. v. Federation of Pakistan and others PLD 1989 Lah. 47; Haji Abdullah Khan and others v. Nisar Muhammad Khan and .others PLD 1965 SC 690; Gatron (Industries) Limited v. Government of Pakistan and others 1999 SCMR 1072;…

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