Law: Sales Tax Act, 1990

Section: 11(2),33,33(13),34

Law: Constitution of Pakistan, 1973

Section: 25

CONSTITUTION OF THE ISLAMIC REPUBLIC OF PAKISTAN, 1973 Article 25 A person placed in similar factual situation cannot be discriminated against merely for the reason that he has first to be a continuous defaulter on a particular date of grant of amnesty in order to avail the same. NOTIFICATION NO. S.R.O. 606(I)/2012, DATED THE 1ST JUNE, 2012 SALES TAX ACT, 1990 (VII OF 1990) SECTIONS 33 & 34 The taxpayer having paid the principal amount of sales tax before the issuance of the SRO 606(I)/2012 and even before issuance of show cause notice was clearly entitled to the benefit of remission of penalty and default surcharge under the said SRO.-The taxpayer having paid the principal amount of sales tax before the issuance of the SRO 606(I)/2012, dated the 1st June, 2012 and even before issuance of show cause notice was clearly entitled to the benefit of the amnesty contemplated in the SRO. To hold otherwise would be negation of justice and equal protection of law. Since, the taxpayer has admittedly paid the principal amount of sales tax and was therefore entitled to the benefit of remission of penalty and default surcharge under the said notification and refusal on the part of department to extend the same was arbitrary and illegal. The language of the Notification SRO 606(I)/2012 does not manifestly or otherwise bar such a person who has paid the principal amount of sales tax before the date of issuance and the said notification is in the nature of conferring a benefit, therefore, it would operate retrospectively.--I have found that the amnesty Notification No. S.R.O. 606(I)/2012 extended benefit to such taxpayers against whom there was an outstanding amount of sales tax and the said amount was paid by 25th June, 2012. The language of the notification does not manifestly or otherwise bar such a person who has paid the principal amount of sales tax before the date of issuance and the said notification is in the nature of conferring a benefit, therefore, it would operate retrospectively. If the interpretation of the SRO 606(I)/2012 as made by the revenue authorities is accepted then it is likely to create an anomalous situation. It is that whereas the persons who had…

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