Law: Sales Tax Act, 1990

Section: 3(1A),6,7,11,22,23,26,33,34,36(3),46

THIS ORDER PASSED BY: M.M. AKRAM (JUDICIAL MEMBER):---.--- The titled sales tax appeal has been filed by the appellant/registered person against Order No.48/2013 dated 09.10.2013 passed by the Learned CIR (Appeals-III), Islamabad for the tax periods March 2001 to April, 2002 on the grounds as set forth in the memo of appeal. Subsequently the appellant also filed the additional grounds in the titled appeal. 2. Briefly facts culled out from the record are that the Deputy Director, Intelligence and Investigation, (Customs, Central Excise and Sales Tax) Range Office, Rawalpindi Is Dewan and Company, Khurram Colony Muslim Town, Sadiqabad, Rawalpindi that M/s Dewan and Company, Khurram Colony, Muslim Town, Sadiqabad, Rawalpindi holding Sales Tax Registration No.07-02-2202-015-19, received taxable beverages of different brands valuing Rs. 107,431,807/- from M/s Islamabad Distributors, Islamabad (the Sole Distributor of M/s Haideri Beverages) and then supplied the same to the unregistered retailers/persons during the period from March, 2001 to April, 2002 but failed to pay further tax amounting to Rs.2,647,602/- as required under section 3(1A) of the Sales Tax Act, 1990 ("the Act"). In the light of the foregoing facts M/s Dewan and Co have not only violated sections 3(1A), 6, 7, 11, 22, 23, 26 and 34 of the Act but also evaded further tax Rs.2,647,602/- which is recoverable from them under section 36 alongwith additional tax under sections 34 and penalty u/s 33 of the Act. The assessing officer ultimately passed an order in original No.08/2004 dated 14.04.2004 against the appellant. Felt aggrieved, the appellant filed an appeal before the learned CIR (Appeals-III), Islamabad who vide order dated 09.10.2013 rejected the appeal on sole ground that the same was hopelessly time barred. Being aggrieved, the appellant has now come up before this forum and has assailed the impugned order on number of grounds. 3. The titled appeal came up for hearing on 05.12.2019. The learned AR vehemently contends that the order in original was not properly served upon the appellant and therefore, after getting the certified copy from Officer Inland Revenue, RTO, Rawalpindi on 17.06.2013…

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