Law: Sales Tax Act, 1990

Section: 2(37),3,6,7,8,8(A),11,11(5),11(c),11(2), 14,22,23,25,26,33(13),34(1),36(1),36(3), 38,42B(2),45B,73

THIS ORDER PASSED BY: QAMAR-UL-HAQ BHATTI, (JUDICIAL MEMBER):---.--- Titled Sales Tax Appeal has been filed by the appellant registered-person to assail Order-in-Appeal No.426 dated 06.06.2013 passed by the learned) Commissioner Inland Revenue (Appeals), Multan (Camp at Lahore). 2. Both the learned representatives appearing at the bar have been heard and the relevant available record perused. 3. That assessing officer on the basis of audit / contravention report, issued Show Cause Notice No.388/01 dated 15.02.2012 under section 11(2) & 36(1) of the Sales Tax Act, 1990, alleging therein that the appellant in connivance and collusion with the other culprits claimed inadmissible input sales tax adjustment on the basis of fake sales tax invoices issued by M/s Umer Paper Mart trading and M/s Red Pex Enterprises. The appellant was called upon to show cause as to why the in-admissible input tax amounting to Rs.64,782/- illegally adjusted may not be recovered from him under section 36(1) of the Sales Tax Act, 1990 in violation of section 3, 6, 7, 8, 8(A), 11, 14, 22, 23, 25, 26, 38 and 73 of the Sales Tax Act, 1990 alongwith default surcharge under section 34(1) of the Sales Tax Act, 1990 and the appellant is also liable for penal action under serial- 11(c) and 13 of section 33 of the Sales Tax Act, 1990 as he committed tax fraud within the meaning of section 2(37) of the Sales Tax Act, 1990. It was also stated that above said supplier was active taxpayer and regular filers and as such the input ax adjustment claimed by the appellant was admissible and in accordance with law and rules made there-under. 4. That Assessment Order No 10/2012 dated 19.03.2012 passed by respondent No. 3, served upon the appellant on 23.04.2012 received by hand regarding issuance of attested copy of order. Where-under respondent No.3 directed the appellant to pay default surcharge (to be calculated up to the date of deposit) under section 37 of the Sales Tax Act, 1990 and a penalty equal to 100% of the amount of tax involved i.e., Rs.64,782/- is also imposed under section 33(13) of the Sales Tax Act, 1990. That briefly stated the fact giving arise to this appeal are that the appellant was…

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