GREEN STAR MACHINE TOOLS MANUFACTURING COMPANY, KARACHI versus COLLECTOR, COLLECTORATE OF CUSTOMS, SALES TAX AND FEDERAL EXCISE (APPEAL), KARACHI
The appeal limit for the Section 45B (2) decision was extended to 90 days on the ground that due to certain unforeseen circumstances and administrative reasons, the action could not be finalized within the time limit provided the first appellate authority could Had the authority to extend, but because of this he had a legal obligation to record the reasons for the same reasons but he did not give any honorable reasons but in the case of administrative reasons due to some unavoidable circumstances. There was a ban and the collector used Section 45B clutches. (2) The Sales Tax Act, 1990, which was to resolve the time limit issue which the Collector faced, in the Appeal approved by the Collector, there is no room for such alteration or relaxation in the law order. Was, in his view, legally weak and unstable. The appellate tribunal, in addition to the law order in the appellate, was actually set aside.
