MR. JUSTICE SH. AZMAT SAEED.-(l). This reference under section 47 of the Sales Tax Act, 1990 arises from the order of the Central Excise and Sales Tax Appellate Tribunal dated 22-8-2006.
2. Though several questions of law have been raised in this reference, however, the learned counsel for the petitioner states that only one question requires the expression of opinion by this Court i.e. Question No. 3 which is reproduced as under:- "Whether Custom, Excise and Sales Tax Appellate Tribunal, Lahore Bench, Lahore is justified in holding that adjudication authority can pass order under section 36(3) of the Sales Tax Act, 1990 beyond the the limit prescribed under the said section?"
3. It is contended by the learned counsel for the petitioner that in the instant case the order under section 36(3) of the Sales Tax Act, 1990 was passed beyond the prescribed period as mentioned in the said provision of law. In support of his contention, the learned counsel relies upon the proviso thereto which reads as follows:- "Provided that order under this section shall be made within (ninety) days of issuance of show- cause notice or within such extended period as (the Collector) may, for reasons to be recorded in writing, fix, provided that such extended period shall in no case exceed ninety days."
4. The learned counsel for the parties have been heard.
5. The aforesaid question came up before this Court and was adjudicated upon in the case reported as Messrs Tanvir Weaving Mills through Director Finance v. Deputy Collector Sales Tax and 4 others PTCL 2010 CL. 137, wherein it was held that the order under section 36(3) must be passed within the period prescribed in proviso to the said provision. The learned counsel for the department has not been able to persuade us to hold otherwise. Consequently, the question raised is answered in the negative in favour of the taxpayer. Reference is disposed of accordingly.