Law: Sales Tax Act, 1990

Section: 34,34A

Law: Constitution of Pakistan, 1973

Section: 199

CONSTITUTION OF THE ISLAMIC REPUBLIC OF PAKISTAN, 1973 Article 199 The petitioner has an alternate remedy by way of representation against the recovery notices whereby the accounts of the petitioner company has been attached, the writ petition is dismissed.-The petitioner is aggrieved of recovery notices dated 24.10.2016 and 24.11.2016 whereby the accounts of the petitioner company have been attached. The petitioner has alternate remedy by way of representation to Federal Board of Revenue u/s 34-A of Sales Tax Act, 1990. In view of above, instant petition is without merits and is accordingly dismissed. SALES TAX ACT, 1990 Section 34 The argument that the default in payment of principal liability was not wilful and was due to injunctive relief granted by High Court, section 34 shows that the payment of default surcharge was not confined to willful default but even in cases where there is default otherwise.-The petitioner is aggrieved of two recovery notices issued to it for payment of default surcharge. The recovery notices pertain to default surcharge for late payment of sale tax labiality. The thrust of arguments on behalf of the learned counsel for the petitioner was that the default in payment of the principal liability was not willful and was due to injunctive relief granted by this Court in Sales Tax Reference which was dismissed. Under section 34 of the sales tax Act, 1990, if a registered person does not pay the tax due or part thereof whether willful or otherwise, in time or in the manner specified under this Act, rules or notification issued thereunder, he in addition to the tax due shall pay default surcharge at the rate provided in the Act. The bare perusal of section 34 shows that the payment of default surcharge is not confined to the willful default but even in cases where there is default otherwise. WORDS AND PHRASES "Otherwise". THIS JUDGMENT DELIVERED BY: MR. JUSTICE AAMER FAROOQ, JUSTICE:---.--- 1. The petitioner is aggrieved of recovery notices dated 24.10.2016 and 24.11.2016 whereby the accounts of the petitioner company have been attached. The referred recovery notices pertain to default surcharge amounting to Rs. 4763377/-for the period…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492