Law: Sales Tax Act, 1990

Section: 25,25(1),25(2),72B

Law: Constitution of Pakistan, 1973

Section: 199

Law: Federal Excise Act, 2005

Section: 46

(a) Sales Tax Act (VII of 1990)------S.25(1)---Access to record and documents---Pre-conditions---Phrase "as an when required"--- Scope---Event or stage when said phrase may come into play and is given some meaning is when a Commissioner examines return of a tax payer, he may have some queries which might be tempting to call record as he may not be able to reconcile and/or resolve them through return statement---Such queries must be understood and settled to the satisfaction of the Commissioner before he can make up his mind further---Audit is nowhere in the scheme when such questions come for consideration after going through the returns while the Commissioner acts under 25(1) of Sales Tax Act, 1990--- Record may satisfy curious mind but queries must be genuine at the time of calling the record which could not have been answered without going through the record required--- Record calling cannot be a roving exercise and cannot be a courtesy call either. (b) Sales Tax Act (VII of 1990)------S.25(1)---Access to record and documents---Commissioner, jurisdiction of---Scope---Requirements of S.25(1) of Sales Tax Act, 1990, are neither unfettered nor are so liberal that a hunting expedition would commence---There has to be an event or occasion when Commissioner requires record and documents maintained under Sales Tax Act, 1990, or any other Act--- Even requiring documents/record for satisfaction of queries must be revealed so that notice may not transform into a hunt. PLD 2019 Sindh 144 and 8 N.J. Misc. 418 (1930) rel. (c) Sales Tax Act (VII of 1990)----S.25(2)---Access to record and documents--- Phrase "on the basis of the record , obtained under subsection (1)"---Applicability---Phrase applies to Commissioner's act of authorizing officer to conduct audit, i.e., selecting taxpayer for an audit, and not officer's act of conducting audit itself--- Provision of S.25(2) of Sales Tax Act, 1990, does not concern the manner in which audit is to be conducted but specifically concerns selection of a person for an audit, inquiry or investigation. Dewan Sugar Mills Ltd. v. Federation of Pakistan and others Suit 850/2020 and others and Pakistan Tobacco Co. Ltd. v. Federation of…

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