RR 26 (E) and 28 Sales Tax Act (VII of 1991), Sections 7, 10 and 66 Sales Tax General Order of 2009 Section R No. 978 (I) / 2004, Proposed Time Claim of Return of Dated 10 11 2004 The late taxpayer's condolences were that the person belonging to his office had gone abroad on a long vacation. And that he received certain documents in which the Collector's claim for a refund was denied by the Collector's Adjustment. Under R28 (2) of the Sales Rules 2006, R28 was declared regulatory in nature. In nature, Rule 26 was mandatory. Read with Section RO No. 1204 (I) / 2007 in accordance with Section 66 of the Sales Tax Act, 1990. Upon completion of the conditions laid down in Sector R No. 99 (I) / 2004, 2007, the Collector had the option of exceeding the time limit for input tax adjustment and refund for up to one year, such as Forced circumstances prevented taxpayers from filing. The collector's claim for a refund within the stipulated period was obliged to defer them despite the clear law on the subject and the Sales Tax General Order 8 issued by the Federal Board of Revenue. les Section 74 of the Sales Tax Act 1990 Tribunal remanded the Adjudication Officer for his decision in accordance with the law, setting aside the illegal orders.
