Law: Sales Tax Act, 1990

Section: 10,11,11(2),11(4),25,33,34,36,36(2),36(3 ),45,45A,45B,45B(1),46,66

Sales Tax Act (VII of 1990)--- ----Ss. 11, 33, 34, 36, 45, 45-B & 46---Short payment of sales tax---Appeal to Appellate Tribunal---Maintainability---Assistant Commissioner Inland Revenue, finding taxpayer to have paid short sales tax, and directed the taxpayer to deposit sales tax along with default surcharge and penalty under S.33 of Sales Tax Act, 1990---Direct appeal to Appellate Tribunal---Validity---Under S.45-B of Sales Tax Act, 1990, appeal against order of Assistant Commissioner, was to be filed before Commissioner Inland Revenue (Appeals)---Appeal directly filed before Appellate Tribunal, was not maintainable---Commissioner Inland Revenue (Appeals) could condone the delay in filing of appeal because of bona fide mistake of counsel of taxpayer by filing appeal before wrong forum---Taxpayer could not be made victim of his counsel's mistake. 2013 PTD (Trib.) 2130; 2013 PTD (Trib.) 1971 and S.T.A. No.134/LB of 2011, dated 14.10.2011 ref. Plyfo Industries (Pvt.) Ltd. v. Asst. Collector 2011 PTD 2795 rel. THIS ORDER PASSED BY: MUHAMMAD JAWED ZAKARIA, JUDICIAL MEMBER:---.--- This appeal has been filed by the taxpayer against the Assessment Order No.37 of 2012 dated 20.01.2012 passed by the Assistant Commissioner Inland Revenue under sections 11(2) and 36(2). The taxpayer has agitated on the following grounds of appeal:-- "1. The order passed by the Respondent is bad in law and on facts and without jurisdiction. 2. That the order is barred by time as provided in proviso to section 36(3) of Sales Tax Act. 3. That the Learned Commissioner who passed the order has never issued any notice under section 36 in the capacity of Commissioner. 4. That on the face of the impugned order of the office is mentioned as "Office of the Assistant Commissioner Inland Revenue A Zone Regional Tax Office-III, Karachi" while the order is signed by the Zonal Commissioner. 5. That without prejudice to above the Learned Commissioner has not given any reasons to discard the reply and submission as such the order is bereft of the provisions of General Clause Act" 2. Brief facts of the case as gathered from the record are that the appellant is engaged in the business of plastic…

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