2006 PLP 537 (PTD)
COLLECTOR OF CUSTOMS, SALES TAX (WEST), KARACHI Versus Messrs K & A INDUSTRIES, KARACHI
| Citation | 2006 PLP 537 (PTD) |
| Forum / Court | Supreme Court of Pakistan |
| Bench Members | Iftikhar Muhammad Chaudhry, C. J. and M. Javed Buttar, J |
| Parties | COLLECTOR OF CUSTOMS, SALES TAX (WEST), KARACHI Versus Messrs K & A INDUSTRIES, KARACHI |
| Primary Law | Sales Tax Act (VII of 1990) |
Q1: What are the key laws and sections cited in 2006 PLP 537 (PTD)?
This judgment primarily cites: Sales Tax Act (VII of 1990) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2006 PLP 537 (PTD)?
The case was heard and decided by the Supreme Court of Pakistan bench comprising: Iftikhar Muhammad Chaudhry, C. J. and M. Javed Buttar, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2006 PLP 537 (PTD) (COLLECTOR OF CUSTOMS, SALES TAX (WEST), KARACHI Versus Messrs K & A INDUSTRIES, KARACHI). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Akhlaq Ahmed Siddiqui, Advocate-on-Record/Advocate Supreme Court for Petitioner.
- Nemo for Respondent.
- Date of hearing: 12th July, 2005.
Headnotes / Summary
(On appeal from the judgment/order dated 4-3-2004 passed by High Court of Sindh, Karachi in S.T.A. No. 595 of 2002).
S. 36(2)
Additional tax, demand of
Issuance of show-cause notice on 12-8-1999 in respect of year, 1994-95
Such notice had been issued beyond limitation prescribed in S.36(2) of Sales Tax Act, 1990
High Court rights struck down such demand in circumstances.
Judgment & Decree
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. Consequently, the appeal has no merits and the same is dismissed, with no order as to costs."
2. Learned counsel when confronted with the provisions of subsection (2) of section 36 of the Sales Tax Act, and was called upon to explain as to whether in respect of the year of 1994-95, show-cause notice, dated 12th August, 1999, was within the prescribed limitation i.e. three years. He could not answer satisfactorily. Thus it is held that show-cause notice was served beyond the period of limitation as prescribed in subsection (2) of section 36 of the Sales Tax Act and as such learned High Court had rightly non-suited the petitioner. Petition is dismissed and leave declined. S.A.K./C-48/SC Leave refused.