Law: Sacked Employees (Reinstatement) Ordinance, 2009

Section: 3(9-A),11,33(24),40-C

(a) Sales Tax Act (VII of 1990)----Ss. 3(9-A), 11, 33(24) & 40-C—Issuance of invoices by registered person outside the Point of Sales (POS) system—Penalty—Assessment and recovery of tax short-levied, etc.—Scope—Plea of the appellant was that invoices-in-question could not be issued in prescribed manner due to some connectivity problem of the software with the internet in the computerized system at relevant time; and that the same were duly shown in monthly sales tax returns, hence no violation of law and tax evasion had been committed— Validity—Record revealed that appellant had also been penalized for similar default on issuing invoices on different dates, which showed the regular involvement of the appellant in issuing invoices outside POS system—Every person integrated with the FBR system was required to conduct transactions in the prescribed manner and was liable for penal consequences in case of committing default—Issuance of invoices outside the POS system had not been denied by the appellant, rather had contested the default by raising the ground / plea of internet connectivity problem, which amounted to an admitted position that the appellant was habitual in committing such default as penalty was also imposed on appellant (registered/person ) against other invoices of’ different dates—Record also showed that the appellant had not pursued the matter with due diligence before the authorities below rather had avoided the proceedings there—Plea / ground taken by the appellant appeared to be an afterthought, which was neither convincing nor substantial—Commissioner Appeals had rightly confirmed the penalty order, which was nether arbitrary nor fanciful—Tribunal upheld the impugned orders for having been passed in accordance with law—Appeal filed by the taxpayer(registered person) was dismissed, in circumstances. (b) Sales Tax Act (VII of 1990)---Ss.3(9-A), 11, 33(24) & 40-C—Issuance of invoices by the registered person outside the Point of Sales (POS) system—Penalty— Assessment of tax and recovery of tax not levied or short levied or erroneously refunded—Scope—Plea of the appellant (registered person) was that S.11 of the sales Tax Act, 1990, for…

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