It is highlighted that:
— No time limit has been prescribed under any sales tax law to conclude Audit proceedings
— Audit proceedings are unnecessarily delayed for years and registered persons are required to submit records multiple times
— Inefficiency on part of department whereas increased compliance cost for the registered persons
— Apex Court of the country has concurred that one year is reasonable time to complete and audit proceedings
Therefore, it is recommended that time limit of one year may be prescribed for to conclude audit proceeding in line with the directions of Honorable Supreme Court of Pakistan.