| Case ID |
08cff8ce-52e8-4367-95a4-88a5346b09df |
| Body |
View case body. Login to View |
| Case Number |
Sales Tax Reference No. 113 of 1974 |
| Decision Date |
May 10, 1984 |
| Hearing Date |
Apr 16, 1984 |
| Decision |
The Sindh High Court ruled that the notice issued by the Sales Tax Officer requiring the assessee to submit a return is mandatory, not directory. The court emphasized that adherence to the prescribed 35-day notice period is crucial and that the Sales Tax Officer has no authority to shorten this period. The decision underscores the importance of compliance with the Sales Tax Act and the associated regulations, reinforcing the obligation of manufacturers and wholesalers to file accurate quarterly returns on time. Failure to do so may lead to invalid assessments. |
| Summary |
In the landmark case of Sales Tax Reference No. 113 of 1974, the Sindh High Court addressed critical issues surrounding the mandatory nature of notice periods for sales tax returns. The court evaluated the provisions of the Sales Tax Act, specifically sections 5(3), 10, and 28, highlighting the necessity for compliance from manufacturers and wholesalers. The ruling clarified that the Sales Tax Officer's notices must adhere strictly to the prescribed timelines, thus reinforcing accountability in tax filing processes. This case serves as a significant precedent for similar cases involving sales tax assessments and the procedural obligations of tax authorities. The decision emphasizes the need for businesses to understand their legal obligations under the Sales Tax Act to avoid penalties and ensure smooth operations within the regulatory framework. Keywords such as 'Sales Tax Compliance', 'Mandatory Notice Periods', and 'Tax Filing Obligations' are essential for understanding the context and implications of this ruling, making it a valuable reference for legal practitioners and businesses alike. |
| Court |
Sindh High Court
|
| Entities Involved |
Pakistan Fisheries Ltd.,
Commissioner of Sales Tax
|
| Judges |
SYED HAIDER ALI PIRZADA,
AJMAL MIAN
|
| Lawyers |
Shaikh Hyder,
Iqbal Naeem Pasha
|
| Petitioners |
COMMISSIONER OF SALES TAX, KARACHI (CENTRAL), KARACHI
|
| Respondents |
MESSRS PAKISTAN FISHERIES LTD., KARACHI
|
| Citations |
1984 SLD 114,
1984 PTD 410,
(1985) 51 TAX 88
|
| Other Citations |
Commissioner of Sales Tax v. Sheikh Inayatullah 1966 P T D 287,
Bashir Ahmed Khan v. Mahmood Ali Khan Choudhry and 3 others P L D 1960 S C 195,
United Netherland Navigator C. Ltd. v. C. I. T. P L D 1965 S C 412,
Nazir Ahmed v: Pakistan P L D 1970 S C 453,
Masuf Ahmed v. Pakistan P L D 1976 S C 195,
Navnit Lai C. Javeri v. K. K. Sen 1965 P T D 521,
E. S. T. v. Fazal Ali 1983 P T D (July Part)
|
| Laws Involved |
Sales Tax Act
|
| Sections |
10,
5(3),
28,
39,
40
|