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COLLECTORATE OF CUSTOMS, SALES TAX AND CENTRAL EXCISE, QUETTA versus DAWOOD YAMAHA (PVT.) LTD., BALOCHISTAN


An appeal under section 47 and 46 of the Limitation Act (IX of 1908), the Appeal of the High Court delimitation proceedings under section 5, Section 47 of the Limitation Act, 1908, is not applicable to the sales tax act 1990. Special law. Section 47 (2) of the Sales Tax Act 1990 provides for a limitation of its limits for filing an appeal under which an appeal arising after an injunction under section 46 of the Sales Tax Act, 1990, is applicable only to this question. That is our high. An appeal must be filed with the High Court under section 47 for a law which has a period of sixty days from the date on which a person aggrieved under section 46 or present with the notice of the air order. The fixed period given in the Tire Sales Tax Act 1990 and under section 47 of the Sales Tax Act 1990 cannot be served for delay in the delivery of Section 5, Limitation Act 1908. High Court powers to abide by delayed scope rules

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