The question arising for determination in this reference is "Whether the Customs, 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 Act, 1990 beyond the time limit prescribed under the said Act?"
2. The above question has been answered in the negative by this Court in Messrs Meraj Din through Partner v. Collector Customs, Excise and Sales Tax (Appeals), Lahore and 2 others (2009 PTD 2004); Messrs Tanveer Weaving Mills through Director Finance v. Deputy Collector Sales Tax and 4 others (2009 PTD 762) and Messrs Super Asia Muhammad Din Sons (Pvt.) Ltd. Through Chief Executive v.
Collector of Sales Tax, Gujranwal and another (2008 PTD 60).
3. The learned counsel for the applicant department submits that the time stipulation under section 36(3) ibid is not mandatory as no consequence of default is provided therein. The plea taken by the learned counsel for the applicant is addressed in the above noted judgments already given by this Court. The said judgments are under appeal before the honourable Supreme Court.
Accordingly, on the ground of consistency and propriety, this matter ought to be decided in the light of the said judgments and subject to the final rule laid by the honourable Supreme Court in the pending appeals.
The reference is answered in the negative. .