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ORDER QAMAR-UL-HAQ BHATTI (JUDICIAL MEMBER): Vide this sales tax appeal, the appellant-registered person had assailed the order of the learned Commissioner Inland Revenue, Zone-VII, Lahore bearing No. 382/ST dated 21.11.2012 on the following grounds:- 1. That both the officers below also failed to considered the amounts paid in time by the appellant and had passed the orders on the basis of presumption, assumption, are without any reasons and are to be set aside and if are not set aside, the appellant shall suffer an irreparable loss and injury. 2. That total demand was of Rs. 1,68,23,521/- including FED Rs.54,373/- whereas appellant had deposited Rs.59,57,269/- in cash through CPRs whereas refund amount towards the FBR is Rs.108,71,252/-, in this way appellant had deposited Rs.1,68,28,521/- and excess amount is Rs.5,000/- is refundable towards the FBR. 2. On the due date of hearing neither any body attended to defend the instant appeal nor any application for adjournment was furnished on behalf of the appellant-registered person while the learned D.R was present on behalf of the Revenue. In view of this position, to resolve the controversy between the parties we decide the case on merits. 3. Facts leading for disposal of the instant appeal are that it was noted that some registered persons have approached FBR with the request to clarify whether or not the benefit of SRO 774(1)/2012 dated 27.06.2012 is available to those who have already made payment of 25% or more of the principal amount prior to the issuance of the said notification. In response thereto, the Federal Board of Revenue issued a notification C.No. 4(21)ITP/2011-Pt.II-92473-R Islamabad dated 29th June, 2012 clarifying that the benefit of SRO 774(I)/2012 dated 27-06-2012 shall apply only be available to those registered persons who make payment during June 27-30, 2012 of at least 25% of the principal amount as outstanding on June 27, 2012 subject to fulfillment of the conditions as laid down in SRO 774(1)/2012 dated 27.06.2012. Consequently, on the basis of this clarification the assessing officer directed registered person that you have deposited only 4,204,520/- by availing amnesty 774(1)/2012…

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