Law: Sales Tax Act, 1990

Section: 3(9A),11,33(25),40C

Law: Constitution of Pakistan, 1973

Section: 199

NOTES: Adjudicatory mechanism—Integrating business for monitoring, failure of—TIER-1 retailer—Determination—Consequences of non-compliance or contravention—Appellant was aggrieved of penalty imposed by authorities for not integrating his business for monitoring—Validity— Proceedings were not initiated in terms of S. 11 of Sales Tax Act, 1990 and after initiating proceedings order-in-original passed did not qualify to be an order referred in R.150ZEF of Sales Tax Rules, 2006- Besides imposing penalty as applicable, order of recovery of tax amount due was not made—When law required something to be done in a particular way, it should have been done in that only and not otherwise—Appellant was hard done by deprivation of procedural safeguards for determination of whether he was liable to be registered as a TIER-1 retailer and subsequent consequences—Such was more so when appeal against compulsory registration as TIER-1 retailer filed by Appellant was pending and was still to be decided—Division Bench of High Court declared that order-in-original was illegal and unlawful— Intra court appeal was allowed, in circumstances. Federal Board of Revenue through Chairman, Islamabad and others v. Abdul Ghani and another 2021 SCMR 1154 ref. Executive District Officer (Education), Rawalpindi v. Muhammad Younas 2007 SCMR 1835 rel. JUDGMENT: ANWAAR HUSSAIN JUSTICE:---.--- This Intra Court Appeal, under section 3(2) of Law Reforms Ordinance (XII of 1972) (“the Ordinance”) lays challenge to the order dated 16.07.2021 passed by the learned Single Judge in Constitutional Petition No.46287/2021 by virtue of which the said Petition filed by the appellant against order dated 21.04.2021 (“Order-in-Original”) passed by the Inland Revenue Officer, Unit-09, Chiniot (“the respondent”) was dismissed. 2. The facts which are relevant for the decisions of this appeal are that the respondent, through Order-in-Original, imposed a penalty of Rs 1.0 million on the appellant under section 33(25) for contravening sub-section (9A) of section 3 read with section 40C of the Sales Tax Act, 1990 (“the Act”), for not integrating the business of the appellant through installation of point of sales (POS)…

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