Law: Sindh Sales Tax on Services Act, 2011

Section: 43,59(5)

Sindh Sales Tax on Services Act (XIV of 2011)- -Ss. 43 (Serials Nos. 2, 3 & 12 of Table) & 59(5)- Non-payment of tax- Penalty, imposition of- Principle- Taxpayer was aggrieved of penalties imposed by assessing officer for default in payment of tax and order-in-original was maintained by Commissioner (Appeals)- For calculating penalty it was mandatory to provide default amount of each month (total tax for period) and then to calculate penalty- Assessing officer did not provide default amount of each month without which penalty could not be calculated/worked out- Penalty could not be imposed without first establishing mens rea and mala fide on part of taxpayer- Assessing officer failed to establish mens rea and mala fide on part of taxpayer which was necessary ingredient for imposing penalty- Commissioner (Appeals) by not noticing illegalities committed by assessing officer did not properly exercise jurisdiction vested in him-Tribunal observed that instead of dismissing appeal for non-prosecution, Commissioner (Appeals) should have decided the same on merits- Appellate Tribunal Sindh Revenue Board condoned delay in fling of appeal and set aside penalties imposed by assessing officer- Appeal was allowed in circumstances. SLINGSHOT v. AC Order-in-Appeal No. 92/16 and Messrs Fumicon v. AC-SRB Appeal No. 47/2018 ref. Pakistan through Secretary Ministry of Finance and others v. Hard Castle Waud PLD 1967 SC 1; Commissioner Income Tax v. Habib Bank Limited 2007 PTD 901 and D.G. Khan Cement v. Federation of Pakistan 2004 SCMR 456 rel. THIS JUDGMENT DELIVERED BY; JUSTICE (R) NADEEM AZHAR SIDDIQI, CHAIRMAN;---.--- This appeal has been filed by the appellant challenging the Order-in- Appeal No. 100/2018 dated 08.06.2018 passed by the Commissioner (Appeals) in Appeal No. 178/2016 filed by the Appellant against the Order-in-Original No.354/2016 dated 11.05.2016 passed by the Assistant Commissioner (Ms. Ambreen Fatima), SRB, Karachi. 01. The facts as stated in the order-in-original are that the appellant is registered with SRB under the category of Workshops for industrial machinery, construction and earth moving machinery or other special purpose machinery, etc.…

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