Law: Sales Tax Act, 1990

Section: 3,11,46(1)(b)

ORDER: DR. SHAHID SIDDIQUE (ACCOUNTANT MEMBER).-- (1). Titled appeal has been filed under section 46(1)(b) of the Sales Tax Act, 1990 at the instance of appellant/ registered person, on the grounds as set forth in the memo of appeal, against order C. No. 271 of 2021 dated 07-07-2021 passed by the learned CIR(Enforcement), LTO, Lahore. 2. Brief facts of the case as emanating from the case record are that the appellant has filed a Writ Petition No. 31364 of 2021 before Hon’ble Lahore High Court: Lahore contending therein that he is a regular consumer of electricity used for production of textile products and the electricity providing company has wrongly added and charged “extra sales tax” at the rale of 5% on appellants electricity bill for the month of June-2020. Resultantly being aggrieved, the appellant has invoked constitutional jurisdiction of the Court wherein the direction was given through its Order dated 20-07-2020 to the concerned Commissioner Inland Revenue that no coercive measures for recovery of “extra tax” through electricity bill shall be adopted against the appellant until and unless the issue at hand is not eventually decided by the Commissioner Inland Revenue through self-speaking order strictly in accordance with law duly after providing him adequate opportunity of hearing. The direction as given by the Court is reproduced as:- “In view of above, this writ petition is disposed of with the direction that the petitioners shall approach the concerned Commissioner Inland Revenue who shall decide the issue in hand after hearing the petitioners through a speaking order strictly in accordance with law, within a period of two weeks from the date of receipts of certified copy of this order Till the decision to be made by the concerned Commissioner IR. no coercive measures shall be adopted for recovery of the disputed amount. This writ petition is disposed of in terms of the above.” 3. Consequently, the learned CIR (Enforcement), LTO, Lahore has imposed extra sales tax under Notification No. S.R.O. 509(I)/2013 dated 12-06-2013 and Notification No. S.R.O. 777(I)/2020 dated 25-08-2020 despite the fact that appellant has filed his sales tax returns and the…

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