Law: Sindh Sales Tax on Services Act, 2011

Section: 43

Law: Sindh Sales Tax on Services Rule, 2011

Section: 15,15A,21,22,22A

Sindh Sales Tax on Services Act (XIV of 2011)--- ----S.43 & Table Sr.Nos.3, 11, 13 & 15---Default in payment of tax---Penalty imposition of---Procedure---Assessing Officer imposed penalties for delay in payment of tax in order-in-original passed against taxpayers---Appellate authority set aside penalties imposed by assessing officer---Validity---Imposing of penalties in case of committing default in payment of tax or late filing of returns was not automatic and some determination with regard to element of mens rea was required---No independent determination at all was on record in such regard and Assessing Officer had taken for granted that to pay penalty was necessary consequence or corollary of non-payment of sales tax on non-filing of return within stipulated period---Imposing of penalties was quasi-criminal and presence of mens rea was mandatory---High Court declined to interfere in order-in-appeal as appellate authority had rightly waived penalties which were imposed by Assessing Officer without any just cause---Appeal was dismissed in circumstances. WAK Limited v. Custom, Central Excise and Land Customs 2018 PTD 253 and Collector Central Excise and Land Customs v. Rahim Din 1987 SCMR 1840 ref. Dy. Collector Central Excise and Sales Tax v. ICI Pak. Ltd. Lahore 2006 SCMR 626; Commissioner Income Tax v. Habib Bank Limited 2007 PTD 901 and Pakistan through Secretary Ministry of Finance v. Hard Castle Waud (Pakistan) PLD 1967 SC 1 rel. THIS JUDGMENT DELIVERED BY: JUSTICE (R) NADEEM AZHAR SIDDIQI, CHAIRMAN.---- This appeal has been filed by the appellant/department challenging the Order-in-Appeal No.164/2018 dated 14-9-2018 passed by the Commissioner (Appeals-1) in Appeal No.140/2018 filed by the respondent/taxpayer against the Order-in-Original No. 488/2018 dated 15-5-2018 passed by the Assistant Commissioner (Mr. Vickey Dhingra) SRB, Karachi. 01. The facts as stated in the order-in-original are that the respondent is engaged in providing and rendering the taxable services of telecommunication including vehicle tracking services registered with SRB since 11.11.2011. 02. The allegations against the respondent in the order-in-original are that scrutiny…

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