Law: Sales Tax Act, 1990

Section: 11,11(4),11(5),36(3)

SALES TAX ACT, 1990 (VII OF 1990)---Sections: 11, 11(4), 11(5) & 36(3) - Assessment of tax and recovery of tax not levied or short levied or erroneously refunded - Short levy of tax - Order in Original passed on 17.10.2003 - Tribunal remanded case back to adjudication officer in appeal after vacating order-in-original - In the year 2006, the appellant company entered in winding-up proceedings and accordingly winding up order was passed by the High Court - Official liquidator served letter to the DCIR - The official liquidator, subsequently, filed reference before the High Court seeking expediency in the proceedings whereupon the CIR(A) was directed to decide the matter within 45 days – In pursuance of the said order the matter was fixed on 22.11.2018 and the matter was decided against the Appellant - Challenge to - FACTS Brief facts of the case as narrated by the Appellant in the memo of appeal and gathered from the impugned orders that the order-in-original dated 17-10-2003 was passed in respect of year 2001-2002 on the grounds that the product manufactured by the Appellant company viz. Coextruded multilayer plastic for packaging of ghee and oil falls under SRO No. 389(I)/2001 dated 18-6-2001 and incorrect rate of sales tax was applied by the Appellant. Correct rate was 20%, thus the tax was short levied. Appeal numbered STA No. 854/KB-09 was filed by the Company before Customs, Excise & Sales Tax Tribunal and the matter was subsequently transferred to Appellate Tribunal Inland Revenue of Pakistan at Karachi. That the Tribunal remanded the case back to the Adjudication officer vacating the Order-in-Original dated 17-10-2003 vide its order dated 30-04-2012. The learned Tribunal directed the adjudication officer to give a decision after giving proper opportunity of hearing to the Appellant and appreciating the evidence produced by the Appellant. That in the year 2006, the Appellant Company entered in winding-up proceedings, and a winding up petition bearing Judicial Companies Misc. (S) 25/2006 was filed before the Hon’ble Sindh Court, and accordingly winding-up order was passed, the official assignee of the Sindh High Court was appointed as official…

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