THIS JUDGMENT DELIVERED BY:

IKRAMULLAH KHAN, J.---This single judgment shall dispose of the instant Sale Tax Reference as well as the connected S.T.Rs. Nos.12-P/2019 and 13-P/2019 of the same titled, as all these tax references are the outcome of one and the same order/judgment dated 14.03.2019.2. Through the instant sale Tax Reference, petitioner has placed the following legal propositions for adjudication by this Court:a. Whether the Tribunal was justified in allowing interim relief in total violation of section 131(5) of the Ordinance, 2001, without allowing any opportunity of hearing to the Commissioner Inland Revenue and?b. Whether the Honourable Tribunal is not legally bound to decide the main appeal within six months as provided in section 132(2A) of the Ordinance, 2001, instead of extending the interim relief time and again?c. Whether the Hon'ble Tribunal is empowered under section 131(5) of the Income Tax Ordinance, 2001, to extend the period of stay beyond the prescribed period of one hundred and eighty...