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WAK LIMITED, MULTAN ROAD, LAHORE vs COLLECTOR CENTRAL EXCISE AND SALES TAX LAHORE (NOW COMMISSIONER INLAND REVENUE LTU, LAHORE) — 2026 SCMR 201 SUPREME-COURT

Case information

Citation
2026 SCMR 201 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2026
Reporter
SCMR
Parties
WAK LIMITED, MULTAN ROAD, LAHORE vs COLLECTOR CENTRAL EXCISE AND SALES TAX LAHORE (NOW COMMISSIONER INLAND REVENUE LTU, LAHORE)
Subject matter
Tax & Customs
Provisions referred to
S. 33; Central Excises Act (I of 1944); Sales Tax Act; Central Excises Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

WAK LIMITED, MULTAN ROAD, LAHORE VS COLLECTOR CENTRAL EXCISE AND SALES TAX LAHORE (NOW COMMISSIONER INLAND REVENUE LTU, LAHORE). Ss.36(1), 36(2) & 36(3) second proviso---Central Excises Act (I of 1944), S.33(3)---Timeframe for passing order-in-original consequent to show cause notice---Failure to comply with mandatory timeframe---Effect. Question before Supreme Court was whether timeframe prescribed for passing orders after issuance of show cause notices was mandatory and whether orders passed beyond such period were sustainable. The record reflected that under second proviso to Section 36(3) of Sales Tax Act, 1990, order was required to be made within 120 days of issuance of show cause notice or within extended period recorded in writing by Commissioner, which extension could not exceed 60 days. Show cause notice was issued on 30.06.2000 and order-in-original was passed on 02.02.2001, which was beyond prescribed timeframe. In absence of valid extension under Section 36(3), order-in-original was time barred. In matters relating to Central Excises Act, 1944, timeframe provided for passing order after show cause notice was 45 days under Section 33(3), which was also violated. Provisions prescribing timeframe for passing order-in-original were mandatory. Orders-in-original were barred by time. Impugned judgments were set aside and appeals were allowed.

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