Law: Sales Tax Act, 1990

Section: 3,6,7,11(2),22,23,26,33(5),34,34(1),45-B

Law: Constitution of Pakistan, 1973

Section: 77

Sales Tax Act (VII of 1990)- -Ss. 11(2), 33(5), 34(1) & 45-B-Sales Tax Special Procedures Rules, 2007, Chapter-11-Notification S.R.O. No. 480(I)/2007 dated 09.06.2007-Notification S.R.O. No. 608(I)/2014 dated 02.07.2014- Notification S.R.O. No. 1125(I)/2011 dated 31.12.2011-Retail turnover tax, payment of-Default surcharge, imposition of-Scope- Taxpayer was a sole propriety textile garment retailer who was audited and vide order-in-original was ordered to pay penalty and surcharge for short paid tax-Appellate authorities set aside order-in-original and declared that Notification S.R.O. No. 1125(I)/2011 dated 31-12-2011 did not apply to the case of taxpayer-Validity-Businesses that were exclusively engaged in retail sales were by intent and design both, and most explicitly excluded from application of Notification S.R.O. No. 1125(I)/ 2011 dated 31-12-2011 and Federal Board of Revenue had issued clarifications from time to time as to non-applicability of said SROs to retailers-Only those retailers fell within scope of such SROs who were manufacturers-cum-retailers and there were clarifications to that effect also issued from time to time by Federal Board of Revenue- Appellate Tribunal Inland Revenue declared that order-in-original was not in accordance with law and was properly set aside by appellate authorities-Appellate Tribunal Inland Revenue held that Chapter-II of Sales Tax Special Procedures Rules, 2007 was applicable to case of taxpayer and Notification S.R.O. No. 1125(I)/2011 dated 31-12-2011 had no relevance whatsoever to the case of taxpayer-Appellate Tribunal Inland Revenue upheld order-in-appeal as taxpayer had failed to establish its claim-Appellate Tribunal Inland Revenue further held that imposition of default surcharge under S. 34(1) of Sales Tax, 1990 and penalty under S. 33(5) of Sales Tax Act, 1990 was not recoverable from taxpayer-Appeal was dismissed accordingly. Engineer Zafar Iqbal Jhagra v. Federation of Pakistan 2013 PTD 1491; Messrs Stylo Shoes, Lahore v. C.I.R. Zone-X, RTO II, Lahore 2015 PTD 2172; Messrs Mustafa Impex, Karachi and others v. The Government of Pakistan through Secretary Finance, Islamabad and others 2016 PTD 2269 and…

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