Law: Sales Tax Act, 1990

Section: 3,5(a),6,7,22,23,26,33(5),34

Law: Constitution of Pakistan, 1973

Section: 3,9,24,77

ORDER: M. M. AKRAM (Judicial Member): The titled appeal has been filed by the appellant department against the impugned Order in Appeal No.64/2014 dated 30.01.2014 passed by the learned Commissioner Inland Revenue (Appeals-I), Islamabad for the tax period June 2013 on the grounds as set forth in the memo of appeal. 2. Brief facts giving rise to the appeal are that the adjudicating officer was reported by the Federal Board of Revenue vide letter DCIR/crest/u-i/z-1/2013 dated 01.11.2013 that certain discrepancies were observed in the sales tax return for June 2013 as pointed out in the Order-in-Original No.30/2013 dated 26.11.2013. The registered person was confronted through a show cause notice vide C.No. OIR/CREST/2013 dated 02.10.2013 for compliance by 11.11.2013 to the effect that it made sales amounting to Rs. 1158200/- to various customers during June 2013 (from 13.06.2013 to 30.06.2013). The appellant M/s A.R. Foods (Pvt) Ltd was liable to charge sales tax @ 17% on the sales for the said mentioned period but instead charged sales Tax @ 16% in violation of sections 3, 5(a),6,7,22,23,26 of the Sales Tax Act, 1990 ("the Act"). Statedly, no response was made by the appellant, and the assessing officer ordered them to pay the amount of sales tax of Rs.11,582/- alongwith a default surcharge under section 34 of the Act. The assessing officer also imposed a penalty of Rs.10,000/- under section 33(5) of the Act. Felt aggrieved, the taxpayer preferred an appeal before the learned Commissioner Inland Revenue (Appeals) who decided the appeal vide Order in Appeal No.64/2014 dated 30.01.2014 and remanded the case to the assessing officer. The department being aggrieved preferred the instant appeal before this forum and has assailed the impugned appellate order on the grounds as set forth in memos of appeal. 3. This case came up for hearing on 18.01.2023. The learned DR reiterated the contentions contemplated in the grounds of appeal. On the other hand, the learned AR opposed the appeal. 4. We have heard the arguments advanced by the parties and perused the record. The following question emerges from the record and the arguments advanced by the parties for…

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