Law: Sales Tax Act, 1990

Section: 2(5AB),3,6,7,14,22,23,24&26,33(1),33(2), 33(5),33(7),33(8),33(11c),33(13),33(16)

ORDER Brief facts of the case are that a report was received from the Directorate of Intelligence & Investigations-IR, Lahore that M/s. Hilal Plastic Owner: Malik Muhammad Yousaf, E-123/14, Opposite Ismail Nager, Ferozer Pur Road, Chungi Amar Sidhu, Lahore (bearing NTN-1671742-7) Lahore has made huge sales, during the Tax Years (s) 2009, 2010, 2011, 2012, 2012 and 2013 but have not offered themselves for Sales Tax Registration under Sales Tax Law and thus has evaded Sales Tax due. M/s. Al-Hilal Plastic was charged with the violation of provisions 2(5AB), 3, 6, 7, 14, 22, 23, 24 & 26 of the Sales tax 1990. Based upon the above said discrepancies/irregularities, M/s. Al-Hilal Plastic was called upon to show cause notice Case No.08 dated 09.07.2014 as to why sales tax amounting to Rs.23,663,837/- may not be recovered from them along with default surcharged and penalty by committing the offence punishable u/s 33 read with section 2(37) of the Sales Tax Act, 1990. The penalty was also imposed under section 33(1), 33(2), 33(5), 33(7), 33(8), 33(11c), 33(13), and 33(16) of the Sales Tax Act. The adjudication proceedings culminated in passing of Order-In-Original No;. 20/2014 dated 18.09.2014 against an AOP M/s. Al-Hilal Plastic, having NTN 4271012-0 and STRN 03-00-4271-012-14 and recovery proceedings were also initiated against the same. 2. Being dissatisfied with the treatment meted out by the ACIR, The Appellant preferred appeal before the first appellate authority who upheld the order of the adjudication authority being validly passed in the light of facts and documentary evidence. 3. The AR appearing on behalf of the registered person has contended that orders passed by the both the authorities below are bad in law and against the fact of the cases. He contended that the show cause notice has been issued to the Individual bearing NTN No. 1671745-7 whereas the impugned Assessment Order has been passed against an "AOP" bearing NTN No. 4271012-0, without issuing show cause notice to the AOP, thus show cause notice and assessment order has been issued beyond jurisdiction and without lawful authority, therefore; no case can be instituted. The AR has contended…

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