Law: Sales Tax Act, 1990

Section: 3,7,47

Law: General Clauses Act, 1897

Section: 24A

Sales Tax Act (VII of 1990)- -Ss. 47, 3 & 7-Determination of sales tax liability-Jurisdiction of High Court under S.47 of the Sales Tax Act, 1990-Nature-Question before the High Court was whether the Appellate Tribunal and forums below were justified in holding that the taxpayer, an Electricity Supply Company, was liable to pay full amount of sales tax collected, which was charged through consumer bills, and not just the tax according to the amount of units declared in its return, which was substantially less-Held, no substance existed in the Reference and High Court declined to exercise its jurisdiction under S.47 of the Sales Tax Act, 1990. THIS ORDER PASSED BY: AYESHA A. MALIK, JUSTICE:---.--- This is a Reference under Section 47 of the Sales Tax Act, 1990 ("Act"). 2. Following question of law is pressed for our opinion, which is asserted to have arisen out of order dated 8.6.2017 passed by the Appellate Tribunal Inland Revenue, Lahore ("Appellate Tribunal") (a) "Whether on the facts and in the circumstances of the case, the impugned order having been passed by the Appellate Tribunal after the laps of three months and fourteen days from the date of hearing, could stand the test of judicial efficacy and can hold field as a lawful order, in view of the law laid down by the Hon'ble Apex Court, in the case reported as 2015 SCMR 1550 in re: M/s. MFMY Industries Ltd. and others v. Federation of Pakistan?" (b) "Whether on the facts and in the circumstances of the case, the learned Appellate Tribunal has failed to pass a speaking and a reasoned order in consonance with the requirements of section 24A of the General Clauses Act, 1897?" 3. We have heard the learned counsel and have gone through the record and find that show cause notice was issued to the Applicant on 19.1.2015 wherein the main allegation was that the Applicant has collected sales tax through the electricity bills along with electricity charges from steel melters and re-rollers for the tax period July 2014 against 72,672,922/- kwh whereas it has deposited amounts against 4,169,138 kwh. Therefore the short fall amount of Rs.479,526,978/- is liable to be recovered from the Applicant. The Applicant…

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