| Citation(s) |
|---|
| 2006 SLG 284 2006 SLD 284 2006 PTCL 373 2008 SCMR 1510 |
Supreme Court of Pakistan
Civil Petition No.387-K of 2004, decision dated: 12-07-2005
IFTIKHAR MUHAMMAD CHAUDHRY, C.J. AND M. JAVED BUTTAR, J
Akhlaq Ahmed Siddiqui, Advocate-on-Record/Advocate Supreme Court for Petitioner. Nemo for
Respondent
Civil Petition No.387-K of 2004, decision dated: 12-07-2005
IFTIKHAR MUHAMMAD CHAUDHRY, C.J. AND M. JAVED BUTTAR, J
Akhlaq Ahmed Siddiqui, Advocate-on-Record/Advocate Supreme Court for Petitioner. Nemo for
Respondent
COLLECTOR OF CUSTOMS, SALES TAX (WEST), KARACHI
VS
Messrs K&A INDUSTRIES, KARACHI
Law: Sales Tax Act, 1990
Section: 36,36(2)
Sales Tax Act (VII of 1990)--S. 36(2)---Additional tax, demand of---Issuance of show-cause notice on 12-8-1999 in respect of year, 1994-95---Validity---Such notice had been issued beyond limitation prescribed in S.36(2) of Sales Tax Act, 1990---High Court rightly struck down such demand in circumstances. ORDER IFTIKHAR MUHAMMAD CHAUDHRY, C.J.--- This petition calls in question the following order passed by the High Court of Sindh Karachi: -- "By the impugned order the appeal filed by the respondent was allowed and the demand of Additional Tax was struck down for the reason that the show-cause notice, dated 12-8-1999 was beyond the prescribed limitation in terms of subsection (2) of section 36 of the Sales Tax Act. Mr. Abdul Sattar Silat was not able to dislodge the finding which is based on facts.…
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