Law: Sales Tax Act, 1990

Section: 40B

Law: Federal Excise Act, 2005

Section: 45(2)

[Sales Tax Act (VI of 1990)].......Sections 40B,.. Federal Excise Act, 2005, Section 45(2),.. Appellant did not file Sales Tax and Federal Excise returns for the consecutive seven months from July, 2012 to January, 2013, officer of Inland Revenue was appointed to monitor the production, sales of taxable goods, stock position and actual recovery percentage under Section 45(2) of the Federal Excise Act, 2005 read with Section 40B of Sales Tax Act, 1990,.. The appellant challenged this order before the Honourable Lahore High Court and Their Lordship had set aside the same and remanded the case to Commissioner with the direction to pass fresh order after giving proper reasons and providing opportunity of hearing,.. In compliance with order of Hon'able Lahore High Court the learned Commissioner again deputed officer of Inland Revenue on the manufacturing premises of the appellant and stated the reasons that (i) Non filing of Sales Tax & Federal excise returns on due dates for consecutive 7 months from July, 2012 to January, 2013 as evident from the computer generated profile which is violation of Sales Tax Act, 1990 and Federal Excise Act, 2005 (ii) In the instant case the registered person failed to deposit the due tax already collected from his buyers in the mode and manner as prescribed by law,.. The appellant again challenged the order in Writ Petition and the Honourable High Court directed the ATIR to decide the appeal strictly in accordance with law,.. As the Tribunal had already dealt with such-like similar issue in the cases cited supra, learned Tribunal had no alternative except to follow the same,.. In such circumstances the impugned order did not suffer from any legal infirmity and hence warranted no interference, therefore, the appeal was dismissed by the learned Tribunal being devoid of merits,.. S.T.A. No. 114/LB/2013, dated 21/02/2013 and S.T.A. No. 137/LB/2013, dated 21.02.1013 followed. ORDER The titled appeal preferred by the registered person is directed against the order of the learned Commissioner Inland Revenue dated 22.02.2013. 2. Facts of the case in brief are that after having observed by the Revenue that the appellant has not been…

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