Law: Sales Tax Act, 1990

Section: 47

Law: Limitation Act, 1908

Section: 29(2),5

Sales Tax Act (VII of 1990)---S. 47---Limitation Act, (IX of 1908), Ss. 29(2) & 5---Appeal to High Court---Limitation---Appeal against of Appellate Authority which was to be filed within 60 days of service of notice of order passed by Appellate Tribunal under S.46 of Sales Tax Act, 1990, was filed beyond said period---No departure from the express provision of Sales Tax Act, 1990 providing limitation for filing appeal, was permissible--Period of limitation prescribed by said special statute could not be condoned as section 29(2) of Limitation Act, 1908 envisaged that provisions of S.5 of the Limitation Act, 1908 were not applicable to special statutes---Appeal filed beyond prescribed period of limitation could not be entertained and proposed question could not be answered-.--When law required something to be done in a particular manner, then same must be done in that manner or may not be done at all. ORDER This single order shall dispose of S.T.As Nos.10 to 16, 18, 19 and 24 of 2006 as common questions of law and facts are involved. 2. The appellant in this Sales Tax Appeal under section 47 of the Sales Tax Act, 1990, has assailed the judgment of Customs Federal Excise and Sales Tax Appellate Tribunal and raised various questions of law, arising out of the judgment of learned Tribunal: (i) Whether learned Appellate Tribunal has not committed an error while not considering the memo. of the appeal and has given the decision on the ground which were not mentioned in memo. of appeal and were not argued before the lower forum and even no objection was raised in written reply of the show-cause notice? (ii) Whether the Customs Central Excise and Sales Tax Appellate Tribunal has not erred in law while interpreting the judgment of apex court in case titled Assistant Collector Customs v. Khyber Electric Lamp 2001 SCMR 838 wherein it has been observed that if the taxpayer has evaded the tax deliberately and the contention of the department is indicated in show-cause notice then show cause notice is valid? (iii) Whether respondent No.2 learned Appellate Tribunal has not committed an error while not considering the facts that evasion on the part of respondent No.1 is…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492