Law: Sales Tax Act, 1990

Section: 11(2)

THIS ORDER PASSED BY: SHAHID MASOOD MANZAR, JUDICIAL MEMBER:---.--- Through this appeal the appellant has assailed the Order of Commissioner Inland Revenue, (Appeals-III), Rawalpindi dated 19-04-2016 whereby, the Learned first appellate authority upheld the Order-in-Original No. 3 dated 15-01-2016. 2. Facts of the case briefly stated, are that proceedings in this case were initiated by the learned adjudicating Officer IR, Audit Zone-III, RTO, Rawalpindi through issuance of show cause notices under section 11(2) of the Sales Tax Act, 1990 dated 14-07-2015. It was alleged in the notice that the appellant had supplied taxable goods to Pakistan Ordnance Factory involving sales tax of Rs. 14,920,540 out of which an amount of Rs. 2,984,108 had been deducted and deposited by the purchaser of goods whereas the balance amount of Rs. 11,936,432 was payable as the Sales Tax Returns for the relevant period had been filed declaring nil sales. In continuation of this show cause notice the adjudicating officer issued another letter bearing No. 4/5th ST/Zone-III/15/18 dated 15-09-2015 whereby it was intimated that the appellant had made sales to "Heavy Industries Taxila" during the period July 2013 to June 2014 involving sales tax of Rs. 14,920,540 out of which an amount of Rs. 2,984,108 was withheld by the purchaser whereas the balance amount of sales tax of Rs. 11,936,432 was still payable. 3. In response to the show cause notice and letter referred to above, the AR of the appellant vide his letter dated 23-09-2015 requested the concerned Inland Revenue Officer to provide the evidence / invoices on the basis of which show cause notice had been issued. In response, the Inland Revenue Audit Officer intimated that the appellant had not filed sales tax returns electronically during the period July 2013 to June 2014 and for this reason the requisite evidence was not available. It was however, informed that the sales tax liability of Rs. 11,926,432 had been unearthed by the Director General Audit Inland Revenue (North), Lahore with reference to the sales made by the appellant during the period July 2013 to June 2014 to "Heavy Industries Taxila". Another letter bearing No. 459…

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