Law: Sales Tax Act, 1990

Section: 66

Law: Limitation Act, 1908

Section: 62

(a) Limitation Act (IX of 1908)--- ----Art. 62---Recovery of money---Bar of Art.62 of Limitation Act, 1908---Proof---Where there was no evidence available on record to show that taxes were recovered by authorities for the use of plaintiff, suit filed by plaintiff was not barred under Art. 62 of Limitation Act, 1908. Municipal Board of Ghazipur v. Deokinandan Prasad AIR 1914 All. 338 rel. (b) Sales Tax Act (VII of 1990)---S.66, second proviso---Refund of excess duty---Limitation---Bar of S.66 of Sales Tax Act, 1990---Applicability---Plaintiff in Constitutional petition before High Court assailed recovery of excess sales tax, which petition was allowed and High Court declared that the authorities had recovered excess sales tax from plaintiff---Relying upon declaration by High Court, plaintiff-company filed suit against authorities for recovery of excess sales tax---Authorities resisted the suit on the ground that under S.66 of Sale Tax Act, 1990, suit was barred by limitation---Validity---Claim of plaintiff was refused by Appellate Tribunal on 15-2-1995, and suit was filed on 14-2-1996---As such the suit was filed within one year from the date of passing the orders by Appellate Tribunal as envisaged under second proviso to S.66 of Sales Tax Act, 1990, thus the suit was not barred---Judicial pronouncement by High Court fully empowered plaintiff to claim sales tax recovered forcibly by authorities---Recovery of sales tax in question by the authorities was illegal and authorities were liable to refund the same to plaintiff---Plaintiff in its plaint as well as in evidence had well worded that sales tax to the tune of Rs.33,808,969 was recovered from it by authorities which was not denied by authorities, therefore, plaintiff was entitled to refund of the amount so recovered---Suit was decreed in circumstances. JUDGMENT ARSHAD NOOR KHAN, J.---The plaintiff has filed the present suit for recovery, of Rs.33,808,969 against the defendants stating therein that the plaintiff is 'a limited company, having its head office at D/41, S.I.T.E., Karachi and produces various steel products by processing billets purchased from Messrs Pakistan Steel Mills, the defendant No.4, as raw…

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