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COLLECTOR OF CUSTOMS, CENTRAL EXCISE AND SALES TAX, MULTAN versus DATA STEEL PIPE INDUSTRIES (PVT.) LTD., RAHIM YAR KHAN


Appeal to the High Court's Limitation against the decision of Section 47 Limitation Act (IX of 1908), Section 29 (2) and 5 Appellate Authority which is within 60 days of the notice of notice passed by the Appellate Tribunal under Section 46 of Sales Was filed inside. The Tax Act, 1990, was filed beyond the said period, providing for limitation in filing the appeal, no exemption from the express provision of the Sales Tax Act 1990 was allowed, except for the period of the prescribed limit. Accordingly, the special limit could not be repealed as section 29 (2). The Act, 1908 held that the provisions of section 5 of the Limited Act, 1908, did not apply to special laws, which could not entertain the appeal filed beyond the prescribed period and the proposed question could not be answered when the law. If something needs to be done in a particular way, it should or should not be the same

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