Law: Sales Tax Act, 1990

Section: 3,3(3),6(1),7A,8A,11,11(2)(C),13,21(3),2 5,25(2),25(3),31,33,33(3)(5),34,37,38,73

Law: Civil Procedure Code (V of 1908)

Section: O.I,VII,R.10,11

Law: General Clauses Act, 1897

Section: 24-A

Law: Income Tax Ordinance, 2001

Section: 210

(a) Sales Tax Act (VII of 1990)--- ----Ss. 11, 25, 37 & 38---Assessment of tax---Self-assessed tax---Procedure---Show-cause notice---Preconditions---Proceedings under S.11 of Sales Tax Act, 1990 can only be initiated through process of audit under S. 25 of Sales Tax Act, 1990---Self-assessed amount of tax due by taxpayer in its sales tax returns can only be altered through fresh assessment of tax under S. 11 of Sales Tax Act, 1990 subject to process of selection of taxpayer through audit provided under S.25 of Sales Tax Act, 1990---Material evidence collected for show-cause notice under S. 11(2) of Sales Tax Act, 1990 needs to be credible and can at best, pass test of fair trial and due process, if itis an outcome of an inquiry or investigation envisaged under proviso to S. 25(2) of Sales Tax Act, 1990 and/or in Ss. 37/38 of Sales Tax Act, 1990---Anything short of such process not only would lead to persecution of taxpayer and may make mockery of fundamental right of fair trial. Messrs National Tiles and Ceramics Ltd. v. C.I.R. (I.T.A. No. S.T.A. No.36/KB/2017) fol. (b) Sales Tax Act (VII of 1990)--- ----Ss. 11, 25, 33 & 34---Assessment of tax---Self-assessed tax---Selection of taxpayer---Show-cause notice, non-issuance of---Delegation of powers---Principles---Taxpayer was aggrieved of show-cause notice issued under S.11(2) of Sales Tax Act, 1990 for recovery of additional tax liabilities without selection of case or without audit by Commissioner Inland Revenue---Validity---No provision of delegation of powers like S.210 of Income Tax Ordinance, 2001 existed with Commissioner Inland Revenue---Delegatee could not further delegate his powers and only Commissioner was competent and empowered to undertake assessment proceedings under S.11 of Sales Tax Act, 1990 and not any other officer---Show-cause notice issued under S.11 of Sales Tax Act, 1990 by Additional Commissioner Inland Revenue was of no legal effect who was not empowered to issue notice and could not pass order in question as such powers exclusively vested with the Commissioner---Order-in-Original passed by Additional Commissioner Inland Revenue was without jurisdiction or in excess of jurisdiction and…

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