Law: Sindh Sales Tax on Services Act, 2011

Section: 24,44,63

Law: Sales Tax Act, 1990

Section: 34

Sindh Sales Tax on Services Act (XII of 2011)- -Ss. 24, 44 & 63-Reference-Amount of default surcharge- Deletion-Factual controversy-Authorities were aggrieved of order passed by Appellate Tribunal, deleting amount of default surcharge- Validity-Question proposed by authorities did not arise from order passed by Appellate Tribunal as same was based on peculiar findings of facts which were entirely distinguishable from facts of cases referred and relied upon by taxpayer-High Court declined to interfere in order passed by Appellate Tribunal as same did not suffer from any factual or legal error-Reference was dismissed in circumstances. D.G. Khan Cement v. Federation of Pakistan and others 2004 PTD 1179 ref. THIS ORDER PASSED BY: AQEEL AHMED ABBASI, JUSTICE:---.--- Through instant reference application, the applicant department has proposed following question, which according to learned counsel, is a question of law arising from the impugned order dated 11.02.2016 passed by the Appellate Tribunal, Sindh Revenue Board in Appeal No. At -130/ 2015: - "Whether the Appellate Tribunal was justified in deleting the amount of default surcharge under section 44 of the Sindh Sales Tax on Services Act, 2011 when the legislature by using words "shall pay" and "whether willfilly or otherwise" made it mandatory on the registered person to pay default surcharge in addition to the principal amount of SST." 2. Learned counsel for the applicant after having readout the impugned order passed by the Appellate Tribunal in the instant case as well as the order of the two authorities below, submits that the Appellate Tribunal Sindh Revenue Board has erred in law and facts while holding that the respondent was not liable to pay default surcharge by placing reliance on the judgment of the Hon'ble Supreme Court in the case of D.G. Khan Cement v. Federation of Pakistan and others [2004 PTD 1179], as according to learned counsel, the provisions of Section 34 of the Sales Tax Act, 1990 are not pari-materia of the provision of section 24 of the Sindh Sales Tax on Services Act, 2011. Per learned counsel in the case of D.G. Khan Cement v. Federation of Pakistan and others [2004 PTD 1179], the…

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