***

Islamabad the 26th May 2001

                A question has been raised that when section 66 of the sales tax Act 1990 disallows refund of tax claimed to have been paid or overpaid due to inadvertence error or misconception unless the claim is made within one year of the date of payment what would be the fate of such refund claims as have accrued in consequence of the decisions made by the appellate for a but where the time limitation of one year prescribed under the said section 66 has expired.

2. On consultation by the Board Law Justice & Human Rights Division has clarified and advised that the period of claming refund under section 66 of the sales tax Act 1990 is not applicable matters pending with the judicial or quasi – judicial fora .In any particular case where the issue has been taken to a competent statutory forum for adjudication the decision of such Court or Tribunal has to be honoured irrespective of the period consumed in such litigation or any delay in the execution of such decision.
3. The Collectorates are directed to finalize all such refund claims accordingly.

( DR. Ashfaq Ahmed Tunio )

Secretary (ST-L & P)