Law: Sales Tax Act, 1990

Section: 7,11,33A,34,34A,45,48(1)(b),71(2)(b)

Law: Federal Excise Act, 2005

Section: 16

Law: Income Tax Ordinance, 2001

Section: 183

Law: Customs Act, 1969

Section: 202A

(a) Sales Tax Act (VII of 1990)- -Ss.34A, 34, 7 & 11 -- SRO No. 494(I)/2013 doled 10.06.2013- Determination of sales tax liability-Default surcharge-Exemption from penalty and default surcharge-Beneficial notification, application of-Scope-Question before High Court was whether petitioner was entitled to benefit of, and amnesty provided by, SRO No. 494(I)/2013 10.06.2013 which allowed exemption from payment of default surcharge and penalty under Sales Tax Act, 1990; when admittedly petitioner had already paid principal amount of sales tax before issuance of said SRO-Held, that said SRO did not provide any condition of limiting dates for payment of principal amount of tax between date of issuance of SRO and end of financial year on 30.06.2013-Due amount of principal of sales tax determined had been paid by petitioner before cut-off date stated in said SRO and petitioner therefore could not be deprived from availing its benefit on ground that such payment was made by petitioner before issuance of said SRO - Beneficial SRO / notification had retrospective effect - High Court held that petitioner was entitled to benefit of SRO No. 494(I)/2013 dated 10.06.2013-Constitutional petition was allowed, in circumstances. Shiekh Wahid ud Din Industries v. ACST 2006 PTD 336; PLD 1979 SC 550 and PLD 1997 Kar. 62 ref. Shiekh Wahid ud Din Industries v. ACST 2006 PTD 336 rel. (b) Sales Tax Act (VII of 1990)- -Ss. 33A, 45-Offences and penalties under Sales Tax Act, 1990- Determination of sales tax liability-Terms "adjudication" and "prosecution" in context of Sales Tax Act, 1990-Scope-Terms "adjudication" and "prosecution" were two separate, distinct and independent proceedings and term "prosecution" could not be equated with adjudication / determination of shortfall of sales tax recoverable. Messrs Prime Chemicals v. Government of Pakistan 2004 PTD 1388; Shahzad Hussain v. Judge Family Court, Lahore 2011 CLC 820 and Ismail Abdul Rahman v. Mohammad Sadiq and 3 others PLD 1990 Kar. 286 rel. JUDGMENT LUBNA SALEEM PERVEZ, JUSTICE:---.--- Present writ petition has been filed by the petitioner under Article 199 of the Constitution of Islamic Republic of Pakistan seeking following…

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