COMMISSIONER INLAND REVENUE VS CRESENT TEXTILE MILLS
2012 P T D 1092
2012 P T D 1092
[Lahore High Court]
Before Umar Ata Bandial and Muhammad Farrukh Irfan Khan, JJ COMMISSIONER INLAND REVENUE
versus
Messrs CRESENT TEXTILE MILLS and others
S.T.R. No.114 of 2011, decided on 07/12/2011.
Sales Tax Act (VII of 1990)---
----S.36(3)---Recovery of tax not levied or short-levied or erroneously refunded---Order passed beyond the time limit prescribed in the Sales Tax Act, 1990---Validity---Contention of the appellant (department) was that time stipulation under S.36(3) of Sales Tax Act, 1990, was not mandatory as no consequence of default is provided therein---Validity--Adjudication authority could not pass order under S.36(3) of the Sales. Tax Act, 1990, beyond the time limit prescribed under the said Act---Judgments of the High Court on the point involved were under appeal before the Supreme Court, therefore, on grounds of consistency and propriety, present case decided in. the light of the said judgments of the High Court and subject to the final ruling by the Supreme Court in the pending appeals---Reference was answered in the negative.
Messrs Meraj Din through Partner v. Collector Customs, Excise and Sales Tax (Appeals), Lahore and 2 others 2009 PTD 2004; Messrs Tanveer Weaving Mills through Director Finance v. Deputy Collector Sales Tax and 4 others 2009 PTD 762 and Messrs Super Asia Muhammad Din Sons (Pvt.) Ltd. through Chief Executive v. Collector of Sales Tax, Gujranwal and another 2008 PTD 60 ref.
Sarfraz Ahmed Cheema for Applicant.
Shoaib Ahmed Sheikh for Respondents.
ORDER
The question arising for determination in this reference is "Whether the Customs, Excise and Sales Tax Appellate Tribunal Lahore Bench Lahore is justified in holding that adjudication authority can pass ) order under section 36(3) of the Sales Act, 1990 beyond the time limit prescribed under the said Act?"
2. The above question has been answered in the 'negative by this Court in Messrs Meraj Din through Partner v. Collector Customs, Excise and Sales Tax (Appeals), Lahore and 2 others (2009 PTD 2004); Messrs Tanveer Weaving Mills through Director Finance v. Deputy Collector Sales Tax and 4 others (2009 PTD 762) and Messrs Super Asia Muhammad Din Sons (Pvt.) Ltd. through Chief Executive v. Collector of Sales Tax, Gujranwal and another (2008 PTD 60).
3. The learned counsel for the applicant department submits that the time stipulation under section 36(3) ibid is not mandatory as no consequence of default is provided therein. The plea taken by the learned counsel for the applicant is addressed in the above noted judgments already given by this Court. The said judgments are under appeal before the honourable Supreme Court. Accordingly, on the ground 'of consistency and propriety, this matter ought to be decided in the light of the said judgments and subject to the final rule laid by the honourable Supreme Court in the pending appeals.
The reference is answered in the negative.
M.W.A./C-6/L???????????????????????????????????????????????????????????????????????? Order accordingly.