Law: Sales Tax Act, 1990

Section: 21(2)

Law: Sales Tax Rules, 2006

Section: 12

Sales Tax Act (VII of 1990)--- ----S.21(2)---Sales Tax Rules, 2006, R.12---S.R.O. No. 494(I)/2015, dated 30-6-2015---Suspension of registration and blacklisting of registered person---Appellant/taxpayer, was alleged to be having no genuine business activities was involved in tax evasion and paper transaction with bogus units to avoid payment of sales tax---Commissioner Inland Revenue, suspended registration of appellant and blacklisted him---Whole exercise carried out by the Commissioner for suspension of registration and blacklisting the appellant was illegal and unlawful as jurisdiction over the case of appellant vested with the Commissioner of another Zone---Power vested in any Authority, could only be exercised by that Authority and in default thereof the entire action would be without jurisdiction, void ab intio and of no legal effect---Impugned order passed by the Commissioner Inland Revenue being without jurisdiction, was annulled, in circumstances. PLD 2005 SC 482 rel. THIS ORDER PASSED BY: CH. SHAHID IQBAL DHILLON, JUDICIAL MEMBER:---.--- The instant appeal has been filed on behalf of appellant against an order C.No. CIR/RTO/FSD/1185 dated 19-06-2017 passed by the learned CIR (Chenab Zone) RTO, Faisalabad whereby the appellant was blacklisted under section 21(2) of the Sales Tax Act, 1990. 2. Succinctly stated, the facts of the case are that the appellant is registered under the Sales Tax Act, 1990 running its business as an authorized distributor of Messrs Century Engineering Industries (Pvt.) Ltd. (formerly Phoenix Batteries) and Messrs Exide Pakistan Ltd dealing with storage batteries, etc. It was alleged that appellant having no genuine business activities is involved in tax evasion and paper transactions with bogus units to avoid payment of sales tax. Resultantly, the learned CIR (Chenab Zone) through his order C. No. 891 dated 16-03-2017 while exercising powers conferred upon him under section 21(2) of the Act read with Rule 12 of the Sales Tax Rules, 2006 as amended vide S.R.O. 494(I)/2015 dated 30-06-2015, suspended registration of the appellant and subsequently, a show-cause notice C. No. 847 dated 21-03-2017 was issued, asking the appellant…

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