Law: Sales Tax Act, 1990

Section: 33,33(1),47

(a) Sales Tax Act (VII of 1990)--- ----Ss. 33 & 47---Reference---Penalty---Reduction in quantum of penalty imposed upon taxpayer under S.33 of the Sales Tax Act, 1990---Jurisdiction of High Court under S.47 of the Sales Tax Act, 1990---Quantum of the penalty imposed on taxpayer for non-filing of Sales Tax Return was reduced by the Appellate Tribunal---Question before the High Court was whether Appellate Tribunal could have reduced the mandatory penalty imposed on taxpayer---Validity---Penalty had to be imposed in compliance with provisions of law and quantum of the same must be proportionate to the gravity of default committed by a person and the forums below had rightly found that levy of extreme amount of penalty was not justified---Penalty could be reduced/remitted /waived by the authority in exercise of jurisdiction conferred upon it by a statute---Keeping in view the facts of the present case, there was no mens rea or mala fide on part of taxpayer or loss to the Revenue caused by the taxpayer and such findings arrived at by the Appellate Tribunal were findings of fact which were based on appreciation of facts and correct application of law---No question of law was therefore made out requiring interference by the High Court in its jurisdiction under S.47 of the Sales Tax Act, 1990---High Court declined to exercise jurisdiction under S.47 of the Sales Tax Act, and reference was dismissed, accordingly. Commissioner Inland Revenue v. Madina Cotton Ginners and Oil Mills 2016 PTD 643; 2004 PTD 1048; D.G. Khan Cement Company Ltd. and others v. Federation of Pakistan and others 2004 SCMR 456; Century Flour Mills Ltd. v. Commissioner of Income-Tax 2001 PTD 2381; Shiv Narayan Shivhare v. Commissioner of Income-Tax 1998 PTD 1668; Commissioner of Income-Tax v. Muhammad Ali Ghulam Ali 2000 PTD 139; Commissioner of Income-Tax v. P. Joseph Swaminathan 2000 PTD 632; Commissioner of Income-Tax v. Best Supply Agency 2001 PTD 1741; Commissioner of Income-Tax v. Mrs. Kuku Narang Wealth Tax 2001 PTD 1929; Syed Akhtar Ahsan through Legal Heir v. Income Tax Officer, Circle 05, Zone-B, Lahore and 4 others 2005 PTD 858; Additional Collector Sales Tax, Collectorate of Sales…

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