' AJMAL MIAN, J.-The above three direct Sales-tax References have been filed under section 17(1) of the Sales-tax Act, 1951 pertaining to the assessment year 1966-67. Two of the respondents assessees in the above three references are common. In all the three references the following two common questions of law have been raised :-
(1) Whether on the facts and circumstances of the case, the appellate Tribunal was right in holding that the notice dated 27th May, 1971 which was issued under subsection (2) of section 28 wa void, ab initio because it did not allow 35 days time for filing of the return ?
(2) Whether on the facts and in circumstances of the case the appellate Tribunal was right in holding that there is minimum mandatory period of 35 days for filing return required under subsection (2) of section 28 of the Sales-tax Act, 1951 which the Sales-tax Officer must allow for filing return under that provision subsection (2) of section 28 of the Sales-tax Act, 1951 ?
2. The learned counsel for the parties have invited our attention to an unreported judgment dated 10th May, 1984 given in S. T. R. No, 113 of 1974. Commissioner of Sales-tax, Karachi (Central), Karachi v. Messrs Pakistan Fisheries Ltd., Karachi by a Division Bench of this Court, dealing with the above- quoted questions. It may be observed that in the above unreported judgment reference has been made to a number of earlier judgments on the point. We see no reason to take a different view in the instant case and therefore, our answers, to the above quoted questions are in the affirmative, for the reasons recorded in the above unreported judgment dated 10th May, 1984 However, there will be no order as to costs.