ORDER

With the assistance of learned counsel for the petitioner we have gone through the impugned order of the learned High Court and also seen the last order made by this Court. Since then, the decision of the Larger Bench of this Court has been announced, which upholds the principles laid down in the case of Collector of Sales Tax, Gujranwala and others v Messrs Super Asia Mohammad Din and Sons and others 2017 SCMR 1427 ("Super Asia"). Learned counsel for the petitioner seeks to place reliance on paragraphs 11 and 12 of the said judgment. These dealt with s. 74 of the Sales Tax Act, 1990 ("1990 Act"), and considered the possibility of the grant of an extension of time in terms thereof. Section 74 was held to apply in terms as stated in para 12 of the judgment in Super Asia. Learned counsel submits that in this case an extension of time was granted by the Federal Board of Revenue ("Board") and therefore the impugned decision is not sustainable.2. We have considered this point. Firstly, this...