| Citation(s) |
|---|
| 2016 SLG 240 2016 SLD 240 |
Appellate Tribunal Inland Revenue, Lahore
M.A. (A.G.) No. 45/LB/2015, M.A.(A.G.) No. 46/LB/2015, STA No. 1380 /LB/2614, STA No. 117/LB/2014, Date of hearing: 09.10.2015, Date of order: 01.02.2016
CH. SHAHID IQBAL DHILLON, JUDICIAL MEMBER AND MUHAMMAD RAZA BAQIR, ACCOUNTANT MEMBER
Appellant by: Mr. Majid Jahangir, Advocate
Respondent by: Ms. Fouzia Adil, DIR
M.A. (A.G.) No. 45/LB/2015, M.A.(A.G.) No. 46/LB/2015, STA No. 1380 /LB/2614, STA No. 117/LB/2014, Date of hearing: 09.10.2015, Date of order: 01.02.2016
CH. SHAHID IQBAL DHILLON, JUDICIAL MEMBER AND MUHAMMAD RAZA BAQIR, ACCOUNTANT MEMBER
Appellant by: Mr. Majid Jahangir, Advocate
Respondent by: Ms. Fouzia Adil, DIR
M/s Anmol Engineering Works, Kala Shah Kaku, Ferozwala... --Appellant
VS
CIR, Zone-IV, RTO, Lahore... --Respondent
Law: Sales Tax Act, 1990
Section: 11(2),25,25(2),37,38,40
Law: Sales Tax Special Procedure Rules, 2007
Section: 58MA)(1)(c)
Law: Constitution of Pakistan, 1973
Section: 10A
Law: Criminal Procedure Code (V of 1898)
Section: 96,103
ORDER Through this common Order, we shall dispose-off the sales tax appeal No. 117/LB/2014 and the sales tax appeal No. 1380/LB/2015 filed at the instance of the registered person against the order No. 7-A-II/2014 dated 4 September 2014 and order No. 25-A-II/2014 dated 20 November 2014 respectively whereby the learned first appellate authority upheld the order in original No. 10/2014 dated 8 April 2014 and the order in original No. 7/2014 dated 28 January 2014 respectively. Through this common Order, we shall also dispose-off the Miscellaneous Application No. 45/2015 and Miscellaneous Application No. 46/2015 filed at the instance of the registered person seeking permission of this Tribunal to raise additional grounds as respectively contained in the memo of aforesaid Miscellaneous Applications. 2. The learned AR of the registered person submits that the additional grounds urged go to the very roots of the matter. We are in agreement with the contentions of the learned AR of the registered person as the permission to raise additional grounds during the pendency of the lis is a rule and not an exception, particularly, when the additional grounds urged are legal in nature and go to the roots of the matter as in the instant matter. For authority, one can refer to 2002 PTD 541 (Lahore) and 2011 PTD (Trib.) 36. We are, therefore, inclined to allow these additional grounds of appeals to be taken and argued. 3. The relevant facts, as per impugned orders, are that the appellant is an association of persons. The appellant was carrying on the business of steel melting and is registered with the Revenue since 24 May 2011. Pursuant to the information of the Directorate of Intelligence and Investigation, Inland Revenue, Lahore, regarding the exclusion of sales tax by the appellant from the monthly electricity bills, the Deputy Commissioner Inland Revenue, Audit Unit No. 2, Zone-IV, RTO, Lahore (herein after referred to "DC Audit"), issued the Notice dated 17 August 2012 to the registered person under Section 37 of the Sales Tax Act, 1990 (hereinafter referred to as the "ST Act"). On 04 September 2012, during the course of the physical verification/search conducted on the…
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