Law: Punjab Sales Tax on Services Act, 2012

Section: 3,10,11,13(ii),13(iii),13(iv),13(v),13(v i),18,24,35,49,60

Law: Constitution of Pakistan, 1973

Section: 77,78

ORDER 1. This appeal has been preferred against the Assessment Order No. 70 dated 19.08.2015 (the "Impugned order"), passed by the learned Deputy Commissioner, Rawalpindi (the "assessing officer") under the Punjab Sales Tax on Services Act, 2012 (the "Act of 2012") for not paying sales tax on supplying services of manpower recruitment agent in contravention of sections 3, 10, 11, 18 and 35 of the Act read with the Punjab Sales Tax on Services (Filing of Returns) Rules, 2012. Through this impugned order, an amount of Rs. 90,240/- was assessed under section 24 of the Act of 2012 for the tax period of 01.01.2014 to 31.12.2014 along with the imposition of 100% penalty of Rs. 90,240/- for tax fraud under section 48 of the Act of 2012 and default surcharge under section 49 of the Act of 2012. The impugned order was passed in pursuance of the show-cause notice dated 05.06.2015 with an opportunity of hearing on 19.06.2015 at 10:30 a.m. The hearing notices were issued from time to time. The hearing notice dated 12.08.2015 was issued for 19.08.2015, however, on the same day, the impugned order has been passed. 2. In the appeal filed on 19.06.2017, the following grounds of appeal were preferred by the appellant:- "1. That the appeal is being filed in response to recovery notice after obtaining duplicate attested copies of order on 06.06.2017. 2. That the Order NO. PRA/MRA.70/2014 framed by the learned Deputy Commissioner PRA, is bad in law, contrary to the facts and circumstances of the case. 3. That the wrong business name and address written on order passed by the learned Deputy Commissioner. 4. That in compliance to show cause notice the appellant attends office personally and submits written reply and statements, which was ignored by the adjudicating officer. 5. That the No. of persons 58 during the subject tax year instead of 94. (Certificate attached) 6. That the amount of tax Rs. 55,680/- already paid as per Certificate from Protector of Emigrants. (CPR attached) 7. That no opportunity of being heard was provided after change of jurisdiction. 8. That the learned adjudicating officer has not examine the record and evidence as per chapter II section (9)(1) of…

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