Law: Sales Tax Act, 1990

Section: 11(3),25,30,33,34

Sales Tax Act (VII of 1990)---Ss. 25 & 30-SRO No. 1195(1)190 dated 17-12-1990-Access to record, documents, etc-Appointment of officers-Jurisdiction of Auditor General of Pakistan-Scope-Audit of the registered person's refund was conducted by officers of Directorate General of Revenue Receipts Audit and it was alleged that the registered person had shown consumption of 34,828 kgs raw material i.e. yarn and fabrics in exports but actual weight of goods exported were 32,828 kgs as was evident from its commercial invoice and shipping bills meaning thereby, the registered person had shown excess consumption of 1,990 kgs and received excess refund of sales tax-Deputy Commissioner Inland Revenue adjudged liability of sales tax along with default surcharge and penalty vide order-in-original-Registered person being aggrieved by the said order filed appeal before Commissioner Inland Revenue (Appeals), who dismissed the appeal- Validity-Audit was conducted by the staff of Directorate General of Revenue Receipts Audit which was a branch of Auditor General of Pakistan and its officers were neither sales tax officers under S.30 of Sales Tax Act, 1990 nor they were authorized under Sales Tax Act, 1990 to have access to premises and accounts of any registered unit-Officers of Directorate General of Revenue Receipts Audit did not fall within the category of "officer mentioned in S. 25 of Sales Tax Act, 1990-Staff of Directorate General of Revenue Receipts Audit was non-existent authority as far as private registered units were concerned and they could not have access to their books of accounts and other record under the Sales Tax Act, 1990-Perusal of SRO No. 1195(I)/90 dated 17-12-1990 revealed that the President of Pakistan had required the Auditor General of Pakistan to audit the receipt of Federal Government and not the record of the private enterprises/industrial units licensed/registered under the Sales Tax Act, 1990-Whole exercise conducted by the Department of Revenue Receipt Audit in the case was illegal and coram -Charge of excess consumption was false and unfounded as the alleged wastage of fabrics was sold in the local market and due tax was also charged and paid…

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