Law: Sales Tax Act, 1990

Section: 11,11(2),36(1)

[Sales Tax Act (VII of 1990)].,,Sections 11(2), 36(1),.. Stay Application, extension for,, Decision of main appeal was pending before the first appellate authority,,, Stay already granted,, Contention of the AR that application for stay of recovery was filed, which was rejected by learned CIR (A-III), department pressing hard for payment of outstanding demand by issuing recovery notice u/s 11(2) & 36(1), Sales Tax Act, 1990, tax-payer had a good prima-facie case, balance of convenience also lied in favour of the applicant,, DR opposed to grant extension in stay,,. As the coercive measures are being adopted by the department for recovery due to which the applicant's business was hampering, and during the currency period of petitioner's pending appeal, premature recovery of impugned dues was harsh and contrary to rule laid down in the case cited supra, therefore, the Tribunal accepted the application and granted extension in stay with the direction to the department not to pressurize the applicant for recovery,, Sunrise Bottling Company (pvt.) ltd. Versus Federation of Pakistan (2006 PTD 535) followed. ORDER This miscellaneous application has been filed by the Registered Person for extension of stay already granted vide order dated 6.6.2012 in MA (Stay) STA No. 118/IB/2012 against the recovery of outstanding sales tax demand amounting to Rs. 597,489/- till the decision of main appeal pending before the learned first appellate authority. 2. Learned AR states that application for stay of recovery was filed, which was rejected by learned CIR (A-III). He further states that department is pressing hard for payment of outstanding demand by issuing recovery notice u/s 11(2) & 36(1) of the Sales Tax Act, 1990. He also states that Taxpayer has a good prima facie case. Balance of convenience also lies in favour of the applicant. In the end learned AR has…

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