1985 PLP 513 (PTD)
THE COMMISSIONER OF INCOME‑TAX SALES TAX, EAST ZONE, KARACHI Versus MESSRS O. K. MOTORS Co., KARACHI
| Citation | 1985 PLP 513 (PTD) |
| Forum / Court | Karachi High Court |
| Bench Members | Ajmal Mian and Tanzil‑ur‑Rehman, JJ |
| Parties | THE COMMISSIONER OF INCOME‑TAX SALES TAX, EAST ZONE, KARACHI Versus MESSRS O. K. MOTORS Co., KARACHI |
Q1: What are the key laws and sections cited in 1985 PLP 513 (PTD)?
This judgment primarily cites: statutory provisions as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1985 PLP 513 (PTD)?
The case was heard and decided by the Karachi High Court bench comprising: Ajmal Mian and Tanzil‑ur‑Rehman, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1985 PLP 513 (PTD) (THE COMMISSIONER OF INCOME‑TAX SALES TAX, EAST ZONE, KARACHI Versus MESSRS O. K. MOTORS Co., KARACHI). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Representation
- Iqbal Naeem Pasha for Respondent.
Judgment & Decree
‑‑‑ S. 28(2)‑Notice‑Minimum mandatory period for filing return - Held, there was minimum mandatory period of 35 days for filing return under S. 28(2) of Act which Sales‑tax Officer must allow under that provision. Commissioner of Sales Tax, Karachi (Central), Karachi v. ‑Messrs Pakistan Fisheries Ltd.,'Karachi S. T. R. No. 113 of 1974 ref. Nasrullah Awan for Applicant. Iqbal Naeem Pasha for Respondent. Date of hearing : 12th November, 1984. AJMAL MIAN, J.‑The above three direct Sales‑tax References ‑ have been filed under section 17(1) of the Sales‑tax Act, 1951 pertaining to the assessment year 1966‑
67. Two of the respondents assessees in the above three references are common. In all the three references the following two common questions of law have been raised :‑ (1) Whether on the facts and circumstances of the case, the appellate Tribunal was right in holding that the notice dated 27th May, 1971 which was issued under subsection (2) of section 28 was' void, ab initio because it did not allow 35 days time for filing of the return ? (2) Whether on the facts and in circumstances of the case the appellate Tribunal was right in holding that there is minimum mandatory period of 35 days for filing return required under subsection (2) of section 28 of the Sales‑tax Act, 1951 which the Sales‑tax Officer must allow for filing return under that provision subsection (2) of section 28 of the Sales‑tax Act, 1951 ?
2. The learned counsel for the parties have invited our attention to an unreported judgment dated 10th May, 1984 given in S. T. R. No. 113 of 1974. Commissioner of Sales‑tax, Karachi (Central), Karachi v. Messrs Pakistan Fisheries Ltd., Karachi by a Division Bencb of this Court, dealing with the above‑quoted questions. It may be observed that in the above unreported judgment reference has been made to a number of earlier judgments on the point. We see no reason to take a different view in the instant case and therefore, our answers, to the above quoted questions are in the affirmative, for the reasons recorded in the above unreported judgment dated 10th May, 1984. However, there will be no order as to costs. M. B. A. Questions answered in the affirmative.