Law: Sales Tax Act, 1990

Section: 3(1)(A),11,11(2),30,30(2A),30(3),33(13), 37A

THIS ORDER PASSED BY: NAZIR AHMAD (CHAIRMAN):---.--- This further appeal filed at the instance of registered person has been directed against the order-in-appeal No. 145 of 2018 dated 08.01.2018 recorded by CIR(Appeals), Peshawar. 2. The facts in brief leading to the instant appeal are that as per report of the Directorate of Intelligence and Investigation, Peshawar, the registered person of the case in hand made imports to the tune of Rs.60,368,449/- in the tax period July 2013 to August 2016 but failed to deposit the further tax amounting to Rs.969,728/- in terms of section 3(1A) of the Sales Tax Act, 1990 (hereinafter called 'the Act') read with SRO 648(I)/2013 dated 09.07.2013 and extra tax amounting to Rs. 1,564,349/- on supplies of specified goods as mentioned in Chapter-III of the Sales Tax Special Procedure Rules, 2007 as notified vide SRO. 480(I)/2007 dated 09.06.2007 read with SRO.896(I)/2013 dated 04.10.2013. Therefore, proceedings were initiated by way of issuance of show cause notice dated 09.12.2016 against which explanation tendered by the registered person could not satisfy the DCIR. Resultantly, the proceedings culminated in passing of assessment order bearing No.20/2017 dated 04.05.2017 creating a sales tax demand of Rs.2,534,077/- alongwith default surcharge u/s 34 and penalty equal to 100% of the tax involved u/s 33(13) of the Act. Feeling aggrieved by the said treatment, the registered person preferred appeal before CIR(Appeals), Peshawar, who also upheld the action of the DCIR. Still discontented, the registered person has come up in further appeal before this Tribunal. 3. The learned counsel appearing on behalf of the registered person has opted to assail the assessment order dated 11.05.2017 on the legal plane of jurisdiction. He has apprised the court that while invoking the provisions u/s 11(2) of the Act in the instant case, the learned DCIR, Unit-27, RTO Peshawar, was not well within his jurisdiction as only the relevant Commissioner Inland Revenue was empowered to do so. He has elaborated his view point by arguing that factually certain jurisdiction orders were passed by the Federal Board of Revenue (FBR) delegating the power of…

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