Law: Federal Excise Rules, 2005

Section: 45

[FEDERAL EXCISE RULES, 2005)].......Rule 45....Payment of duty through direct debit (e-banking) is covered by Rule 45(5). [Para 5 at B] Any payment of tax electronically received by National Bank is deemed to have been received by FBR, the payment of tax was made through e-banking on 15th November, 2011 on due date yet the payment was deposited in FBR's account on 17th November, 2011, it is within time.--Examination of sub-rule (5) of Rule 45 shows that it has dealt with two scenarios. First; where payment of tax is made through cash or cheque and Second; where payment is made through bank draft or pay order. Under first scenario the payment shall be treated as paid on the date when it is received, however, under second scenario the payment is deemed to have been received on the date when bank draft or pay order is submitted on the counter of bank. Yet, under second scenario, the payment through bank draft/pay order shall remain subject to clearance. It is not department's case that appellant could not have availed the facility of payment of tax electronically. Department has also not denied that payment of tax was made through e-banking on 15 November, 2011 i.e., on due date. The allegation, confronted and adjudicated throughout, is that the payment was deposited in FBR's account on 17th November, 2011. In our opinion payment through direct debit is faster than any other mode, because the transfer of funds reflects immediately in the accounts of payer and recipient. We may also observe that National Bank was working as agent of FBR and any payment received by the National Bank under sub-rule (5) of Rule 45 is deemed to have been received by FBR. If bank for any reason deposits the collected amount late in the account of FBR, this was a matter between the agent bank and principle FBR. The registered person could not be penalized under these facts. We hold, therefore, that the payment made through e-banking (direct debit) by registered person was within time. Though, apparently, direct debit was not expressly covered under the sub-rule (5), yet it sufficiently meets the intent and object of rule makers. Principle of 'ejusdem generis' can be employed here to…

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