Law: Sales Tax Act, 1990

Section: 3,7,47,47(5),73

Law: General Clauses Act, 1897

Section: 24A

(a) Sales Tax Act (VII of 1990)--- ----Ss. 47 & 73---Payment through Banking channel---Mandatory effect---Taxpayer was aggrieved of order passed by Appellate Tribunal Inland Revenue declaring that provisions of S. 73 of Sales Act, 1990 were mandatory in nature---Validity---Consequence of non-compliance of payment through Banking channel was clearly given in S. 73 of Sales Tax Act, 1990 if such person was not entitled to claim input tax credit, adjustment or deduction or refund, etc.---High Court set aside plea of taxpayer as compliance of S. 73 of Sales Tax Act, 1990 to the extent of making payment through Banking channel was mandatory---Reference was dismissed in circumstances. 2010 PTD (Trib.) 1515; Messrs Noon Sugar Mills Limited v. The Commissioner of Income-Tax, Rawalpindi PLD 1990 SC 1156; Commissioner of Income-Tax Company's II, Karachi v. Messrs National Food Laboratories 1992 PTD 570; Allied Bank of Pakistan Ltd. v. Khalid Farooq 1991 SCMR 599; Messrs PFIZER Laboratories Limited v. Federation of Pakistan and others PLD 1998 SC 64; Ghulam Hassan v. Jamshaid Ali and others 2001 SCMR 1001; Malik Muhammad Inam and others v. Federation of Pakistan and others 2006 SCMR 1670 = 2006 PTD 2277; Hashwani Hotels Limited v. Government of Pakistan through Secretary Ministry of Finance and others 2007 SCMR 1131 = 2007 PTD 1473; The Collector of Sales Tax, Gujranwala and others v. Messrs Super Asia Mohammad Din and Sons and others 2017 SCMR 1427 = 2017 PTD 1756; Messrs Kaloodi International (Pvt.) Ltd. and another v. Federation of Pakistan and others PLD 2001 Kar. 311; Messrs Mayfair Spinning Mills Ltd., Lahore v. Customs, Excise and Sales Tax Appellate Tribunal, Lahore and 2 others PTCL 2002 CL. 115; Collector, Sales Tax and Center Excise (West), Karachi v. Messrs Al-Hadi Industries (Pvt.) Ltd. 2002 PTD 2457; Commissioner of Income Tax, Companies-I, Karachi v. Messrs ORIX Leasing Pakistan Ltd., Karachi 2007 PTD 1151; United Sugar Mills Ltd. through Executive Director Finance v. Federal Board of Revenue through Chairman and 5 others 2015 PTD 152; Messrs Mahalaxmi Cotton Ginning v. The State of Maharashtra and others (2012) 51 VST 1 (Bom.); The State through…

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