Law: Sales Tax Act, 1990

Section: 11,11(2),11(3),25(3),33,33(1),34,36(2),4 5B,72B

Sales Tax Act (VII of 1990)- -Ss. 11, 34 & 33-Assessment of sales tax and recovery of tax not levied or short-levied-Failure to furnish return within due date- Default surcharge-Scope-Appellant was charged for suppression/ concealment of un-registered sales/supplies; non-payment of sales tax and late filing of sales tax returns-Registered person was called upon to show cause under S. 11(2), Sales Tax Act, 1990, as to why sales tax may not be recovered alongwith default surcharge and penalty- Adjudication proceedings culminated in passing of order for recovery of sales tax alongwith default surcharge and penalty-Commissioner Inland Revenue (Appeals) upheld the action of assessing authority- Contention of registered person was that audit proceedings were completed under S. 11(3), Sales Tax Act, 1990 which section was inserted through Finance Act, 2012 dated 26.06.2012, therefore, recovery of sales tax not levied and not charged for the period starting from 1st July, 2009 to 30th July, 2012 could not be adjudged through impugned show-cause notice-Validity-Tax period involved in the present case was relevant to months of July 2011 to June 2012 and the assessing authority had illegally invoked the provisions of S. 11 to recover the tax for the said periods-Provisions of S. 11 came into statute book through Finance Act, 2012, therefore, said provisions were not applicable retrospectively-Appellate Tribunal allowed the appeal and vacated the orders passed by the authorities below. 2015 PTD (Trib.) 416 and 2018 PTD 2364 ref. 2015 PTD (Trib.) 416 rel. THIS ORDER PASSED BY: CH. SHAHID IQBAL DHILLON (JUDICIAL MEMBER):---.--- The titled appeal has been filed by the registered person is directed against Order-in-Appeal No.91/2017, dated 21.02.2017, passed by the learned CIR(A), Faisalabad. 2. Briefly stated facts of the case are that the registered person is engaged in the business of wholesale. The case of the registered person was selected for audit under section 72B of the Sales Tax Act, 1990 and the audit proceedings for the period 07/2011 to 06/2012 was accordingly completed. During the course of audit proceedings, following discrepancies were detected:- i.…

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