Law: Sales Tax Act, 1990

Section: 11,3,6(2),7,26(1),11(1),34,34A

Law: Federal Excise Act, 2005

Section: 14,14(1),33(1),33(1),33(5),9(1),8,16

Sales Tax Act (VII of 1990)----Ss. 3, 6(2), 7, 11, 33, 34 & 46--Federal Excise Act (VII of 2005), Ss.3, 4, 8, 14, 16 & 19--S.R.O. 548(I)/2012, dated 27-5-2012 as modified by S.R.O. 700(I)/2012--Failure of taxpayer to file Sales tax return--Levy of penalty and default surcharge--Appellant had failed to file sales tax return for relevant period, violating provisions of Sales Tax Act, 1990, and Federal Excise Act, 2005--Adjudicating Authority, after issuance of show-cause notice to the appellant, imposed penalty along with default surcharge--Order of Adjudicating Authority was upheld by Appellate Authority below--Validity--S.R.O. 548(I)/2012, dated 22-5-2012, provided that Government had exempted whole of default surcharge and penalty for non-payment by a person against whom an amount of sales tax and Federal Tax Duty was alleged on account of audit observation--Where refund became due to any person in consequence of decision or of the court after the issuance of that notification, the tax deposited by that person under that notification would be refunded to him--Said S.R.O. did not exclude single default, or multiple defaults in its meaning and manifestation--S.R.O. only took into account the amount of tax on account of audit observation, audit report show-cause notice or in adjudication order-- On particular date, the scheme would take into account aggregate defaults to grant bilateral benefits i.e. payment of taxpayer voluntarily, and waiver of additional sums from the exchequer--Multiple default on the due date of compliance of S.R.O., would not impede the taxpayer from availing the benefit of the scheme--Said S.R.O., covered not only show-cause notice, but the adjudicating order as well, which would mean that despite the fact that proceedings were initiated quite early, yet the taxpayer would be entitled to the benefit of the scheme--In the present case, issuance of final SRO, and payment of Sales Tax/Federal Excise Duty fell on the same date--Department had charged the additional levies on the plea that payment was made prior to the declaration/issuance of S.R.O.--Draft S.R.O., was released by FBR at least 15 days prior to the issuance of main…

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