Law: Sales Tax Act, 1990

Section: 30,36,46,47

Law: Central Excise Act, (I of 1944)

Section: 2(28),36C

Sales Tax Act (VII of 1990)---Ss. 30, 36, 46 & 47---Central Excise Act (I of 1944), Ss. 2(28) & 36-c---Central Excise Rules, 1944, R.10---Recovery of short levied Tax---Reference to High Court---Additional Collector ordered the registered unit to pay amount as Central Excise Duty under R.10 of Central Excise Rules, 1944 and as Sales Tax, Additional Sales Tax under S.36 of Sales Tax Act, 1990---Appeal against said order having been dismissed by Collector (Appeals), the registered unit filed appeal to Sales Tax Appellate Tribunal---Said appeal having been accepted by the Tribunal, department had filed reference to the High Court---Case of petitioner/department solely rested on the audit that was conduced by the Directorate General of Revenue Receipts Audit, a branch of Auditor General of Pakistan, and its officers were neither Sales Tax Officers nor they were authorized under Sales Tax Rules, 2005 to have access to premises and accounts of any registered unit---Said Officials did not even fall in the category of officers mentioned in S.2(28) of Central Excise Act, 1944---Charter of function of said Directorate as given in notification dated 17-12-1990, had revealed that President of Pakistan had required the Auditor General of Pakistan to audit the receipt of Federal Government and not the record of private enterprises/Industrial Units licensed/registered under the Sales Tax/Central Excise Laws---Whole exercise conducted by the Directorate; that particular case was coram non judice and reference being devoid of force, was dismissed, in circumstances. ORDER ZIA-UD-DIN KHATTAK, J.---(1). The Collector of Sales Tax and Central Excise, Peshawar has filed this Reference under section 36-C of the Central Excise Act, 1944 read with section 47 of the Sales Tax Act, 1990 against the judgment and Order-in-Appeal No.7(46)/CE/IB/2000, dated 30-7-2007 passed by the Customs, Federal Excise and Sales Tax Appellate Tribunal, Peshawar Bench whereby the appeal of Messrs Makk Beverages (Pvt.) Ltd., Peshawar was accepted. 2. Briefly, facts of the case are that during the course of audit of Messrs Makk Beverages (Pvt.) Ltd., Peshawar, respondent the Directorate General Audit…

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