COLLECTOR OF CUSTOMS, SALES TAX (WEST), KARACHI vs Messrs K & A INDUSTRIES, KARACHI

ORDER

IFTIKHAR MUHAMMAD CHAUDHRY, C.J.---This petition calls in question the following order passed by the High Court of Sindh Karachi:-- "By the impugned order the appeal filed by the respondent was allowed and the demand of Additional Tax was struck down for the reason that the show-cause notice, dated 12-8-1999 was beyond the prescribed limitation, in terms of subsection (2) of section 36 of the Sales Tax Act, Mr. Abdul Sattar Silat was not able to dislodge the finding which is based on facts. Consequently, the appeal has no merits and the same is dismissed, with no order as to costs."

2. Learned counsel when confronted with the provisions of subsection (2) of section 36 of the Sales Tax Act, and was called upon to explain as to whether in respect of the year of 1994-95, show- cause notice, dated 12th August, 1999, was within the prescribed limitation i,e, three years. He could not answer satisfactorily. Thus it is held that show-cause notice was served beyond the period of limitation as prescribed in subsection (2) of section 36 of the Sales Tax Act and as such learned High Court had rightly non-suited the petitioner.

' Petition is dismissed and leave declined. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.