GHIAS-UD-DIN, LAHORE versus COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE (ADJUDICATION), LAHORE
The issuance of a show cause notice for theft of sections 11 (4), 33, 34, 36 (3) and 46 sales tax was prohibited by the applicant's fine, which was originally adjusted approximately eight to eight months after the issuance of the order. Was approved by the authority. Issue the showcase notice, while under section 11 (4) and 36 (3) of the Sales Tax Act 1990, the authority was obliged to pass the order within fifty days of issuing the showcase notice. If for any reason, the Authority failed to pass the order within forty-five days, it was legally bound to receive an extension for a longer period, which in any case would not exceed ninety days. That such an extension should be in writing and the reasons for the delay must be included in the fact that in this case the order was passed forty-five days beyond the prescribed time limit, but the Adjustment Authority did not. So there was no extension period or no record was recorded. The reasons for passing the order after forty-five days and those taxpayers were fined for violating section 33 of the Sales Tax Act 1990, but were never dealt with according to the contents of the showcase notice, Taxpayers were imposed under Section 33. The Sales Tax Act, 1990, was excluded because it was not sustainable under the law.
