Law: Sales Tax Act, 1990

Section: 2(14),7,8(1)(b),23

ORDER Ch. Shahid Iqbal Dhillon (Judicial Member). Titled Sales Tax Appeal has been filed by the registered person against the order of the learned Commissioner Inland Revenue (Appeals-I), Lahore dated 21.12.2011 on the following grounds:- "That the learned Commissioner Inland Revenue (Appeals) is not justified in rejecting the claim of input tax on utility bills which is illegal, unjustified and against the facts of the case." 2. Brief facts of the case are that audit proceedings were initiated for the period July, 2008 to June, 2009 and certain discrepancies were noted by the department which were duly confronted to the registered person. The DCIR did not accept the explanation submitted by the registered person. He rejected the claimed inadmissible input tax of Rs.2792,677/- against Utility bills of electricity etc. with the finding that the meter installed at the business premises was in the name of director of the Company Mr. Muhammad Fazil whereas the registered person claimed bills which were in the name of Mr. Abdul Latif who did not have any concern with the business of the registered person Therefore, the claim of the registered person under the head of utilities bills at Rs. 27,92,677/- was rejected as the registered person violated section 2(14), 7, 8(1)(b) and 23 read with SRO 124(I)/2000 dated 15.03.2000 and SRO 529(I)/2003 dated 02.06.2003 and Board clarification letter C.No. 1(13)STR/2004 dated 09.12.2004 of the Sales Tax Act, 1990. The treatment met out by the DCIR was challenged before the learned CIR(A) who dismissed the appeal of the registered person on the score Being dissatisfied with the…

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