Law: Sales Tax Act, 1990

Section: 555(1)

[Sales Tax Act (VII of 1990)]........S.R.O. No. 555(1)/1996-.- Principal Amount, recovery of-.- Validity-.- Audit, selection for-.- Re-conciliation of Accounts-.- Re-Adjudication-.- Explanation-.- The learned Tribunal decided to give an opportunity to appellant of explaining the difference between the cost of sales given in the sale tax and income tax returns, therefore, the case was remanded for reconciliation of accounts and re-adjudication based on the appellant's explanation-.- ORDER The appellant has filed appeal before this Tribunal against Order-in-Appeal No. ST-311/2011 dated 19.06.2012 passed by Commissioner Inland Revenue (Appeals-II), Islamabad on the following grounds: 1. That order in appeal No. 311 of 2011 dated 19.06.2012 is bad in law and against the facts of the case. 2. That Commissioner Inland Revenue (Appeals) is not justified to confirm the order in original No.36/2011 dated 19.06.2012. 3. That order in original having been passed by Assistant Commissioner is liable to be canceled as under SRO 55591/1996. Assistant Commissioner is not authorized to adjudicate cases involving amount of Sales Tax upto 500,000 only. 4. That even otherwise allegedly hearing was fixed on 13.05.2011 whereas order has been passed on 31.05.2011 which is not maintainable under the law. 5. That demand of sales tax is liable to be deleted as so called definite information regarding charging of sales tax was not provided to the appellant. 6. That order in original and order in appeal are liable to be vacated as the ACIR has failed to mention/confront the tax period. 7. That order in original is liable to be cancelled as the ACIR passed the order on the basis of income tax record which is not permissible under the law. 8. That order in original is liable to be cancelled as the ACIR passed order without providing opportunity of being heard to the appellant. 9. That sales tax amounting to Rs. 2,900,525/- has wrongly been charged and has wrongly been confirmed by the CIR(A) which is liable to be deleted. 10. That proceedings had…

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