MESSRS CHAUDHRI WIRE ROPE INDUSTRIES LTD. vs THE SALES TAX OFFICER, SPECIAL CIRCLE I, LAHORE
This matter arises from a petition for leave to appeal before the Supreme Court of Pakistan, challenging the re-opening of a sales tax assessment. The core legal question is whether the Sales Tax Officer possessed the jurisdiction to re-open the question of the tax liability of the item in dispute, notwithstanding that in an earlier assessment order dated 21-2-1975 for the assessment year 1969-70, the officer had categorically held the said item to be exempted from sales tax. The Supreme Court granted leave to consider this jurisdictional issue, directed the case to be made ready for hearing within six months on the existing record with liberty to the parties to add relied-upon documents, and ordered that the interim order shall continue in the meantime.
- Whether the Sales Tax Officer has the jurisdiction to re-open the question of liability of an item to sales tax after having held it exempted in an earlier assessment order?
- Can a tax authority review or re-assess an item previously granted an exemption in a finalized assessment order for a specific assessment year?
ORDER
1. KARAM ELAHEE CHAUHAN, J.-Leave is granted to consider whether the Sales Tax Officer had the jurisdiction to re-open the question of liability of the item in dispute to sale tax in spite of the fact that in an earlier assessm ent order dated 21-2-1975 for the assessment year 1969-70, he had held the said item as exempted. Security Rs. 2,000. Case to be made ready for hearing on the present record within six months. Parties, however, shall be entitled to add such documents on which they want to rely. Interim order to continue in the meantime.