Law: Sales Tax Act, 1990

Section: 34A

Law: Federal Excise Act, 2005

Section: 16(4)

Sales Tax Act (VII of 1990)---S. 34-A---Federal Excise Act (VII of 2005), S.16(4)---S.R.O. 648(I)/ 2011, dated 25-6-2011---Exemption from penalty and additional tax---Default surcharge and penalty orders having been passed against appellant/taxpayer for late deposit of sales tax and special excise duty for relevant tax periods, taxpayer filed appeals before Commissioner Inland Revenue, (Appeals) which was dismissed---Whole of the amount of sales tax and special excise duty, had already been paid by the taxpayer, and it was only the default surcharge and penal amount which was subject matter of appeals filed by the taxpayer---Federal Government, in exercise of powers conferred by S.34-A of the Sales Tax Act, 1990 and S.16(4) of Federal Excise Act, 2005, vide Notification S.R.O. 648(I)/2011, dated 25-6-2011 exempted whole of the amount of default surcharge and penalty payable by a person against whom an amount of sales tax or Federal Excise duty was outstanding or who had failed to pay any amount of sales tax and Federal Excise Duty---Taxpayer had sought support from said notification which had provided amnesty to taxpayers on fulfilment of certain conditions, which was available to him, as he had paid the amount of sales tax and Special Excise Duty before issuance of said notification, and also much before issuance of show-cause notices from the department---Taxpayer, in circumstances was entitled to the benefit of amnesty contemplated in said notification---Impugned orders passed by Revenue Authorities and Commissioner, were set aside---Default surcharges as well the penalty imposed against appellant/taxpayer, were ordered to be remitted in toto, in circumstances. 2006 PTD 336; 2011 PTD 619 and 2003 PTD 593 rel. ORDER SYED NADEEM SAQLAIN (CHAIRMAN).---Through the titled four appeals, the registered person has challenged the impugned order in appeals passed by the respondent Commissioner Inland Revenue Appeals, Gujranwala. 2. Brief facts relevant for the disposal of present appeals are that default surcharge and penalty orders have been passed against the appellant for late deposit of sales tax and Special Excise Duty (SED) for the tax periods May 2009 and June…

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