Law: Sales Tax Act, 1990

Section: 3,36,36(2),47

Law: Constitution of Pakistan, 1973

Section: 165A,199

(a) Constitution of Pakistan (1973)----Art. 165-A---Sales Tax Act (VII of 1990), Ss. 3 & 36---Tax is chargeable on a corporation, a company or any other body or institution, from a business or trade or any income arising from such trade even if it is owned and controlled by Federal or Provincial Government, regardless of ultimate destination of such income---Lifting of statutory veil is no longer permissible and the distinct juridical personality of the incorporate or statutory body was recognized notwithstanding the control, distinction and functioning of such bodies. Karachi Development Authority v. Central Board of Revenue (C.B.R) 2005 PTD 2131; Shaukat Ali v. Commissioner, Lahore Division and others PLD 1963 (W.P.) Lah. 127 and Mian Muhammad Abdullah v. District Judge, Sahiwal and 6 others PLD 1985 Lah. 467 ref. (b) Sales Tax Act (VII of 1990)--- ---Ss. 47 & 36---Constitution of Pakistan (1973), Art.199---Constitutional petition---Maintainability---Petitioner having failed to avail the regular remedy in the terms of `Reference' under Sales Tax Act, 1990 before the High Court, and issue raised pertaining to jurisdiction, constitutional jurisdiction had rightly been invoked. (c) Sales Tax Act (VII of 1990)--- ---S. 36---Constitution of Pakistan (1973), Art.199---Constitutional petition---Notice for recovery of tax not levied or short levied or erroneously refunded---Limitation---Provision of S.36(2), Sales Tax Act, 1990 provided jurisdiction for issuance of a notice only for three years prior to the date of such issuance; going beyond the said mandatory limit shall amount defeating the intention of legislature which could not be allowed---Addition of period prior to said cut of date in the notice for recovery was therefore, exercise of a jurisdiction beyond the mandate of law and provided full room for exercise of jurisdiction by High Court under Art.199 of the Constitution---Notice beyond the said period was declared to be illegal---High Court partly allowed the constitutional petition in the manner that the charge created in principle was held to be as lawful while the period of the same was reduced to the extent of the period fixed under S.36(2) of…

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