Law: Sales Tax Act, 1990

Section: 30,36(3),11(5),2(18),33(13)

(a) Sales Tax Act (VII of 1990)----Ss. 30, 36(3), 11(5), 2(18) & 33(13)-S.R.O. 547(I)/2008 dated 11-6-2008---F.B.R. Circular Order C. No.1 (19) IR-Jud/2007-Ot dated 11-11-2009---Appointment of Authorities---Show cause notice was issued by the Deputy Commissioner Inland Revenue as to why amount of tax refunded may not be recovered due to black-listing of suppliers along with hundred percent penalty and upheld the charges levelled against the registered person and passed sales tax order-in-original---Taxpayer contended that Deputy Commissioner Inland Revenue at the relevant time was not legally competent to issue show-cause notice and to pass adjudication order as no notification was published for appointment of Inland Revenue Officers in the Official Gazette under S.30 of the Sales Tax Act, 1990; that proceedings initiated was without lawful authority and ab initio void; that imposition of hundred percent penalty was illegal because amount of penalty was not confronted in the show-cause notice; and that mere citation of S.33(13) of the Sales Tax Act, '1990 did not warrant hundred percent penalty---Revenue admitted that there was no such notification issued and published in the official gazette on the pattern of S.R.O. 547(1)/2008 dated 11-6-2008 but there was a Circular Order bearing C.No.l (19) IR-Jud/2007-Ot dated 11-11-2009 in lieu of a statutory regulatory order---Validity---Prior to amendments, the appointment and jurisdiction of "Sales Tax Officers" was made through a notification No. S.R.O. 547(1)/2008 dated 11-6-2008 appointing sales tax authorities and assigning them jurisdiction for a case or area which was duly published in the official gazette but after amendment in S.30 of the Sales Tax Act, 1990, and other amendments, no notification was issued and published in the official gazette for appointment of "Inland Revenue Authorities" to assign them jurisdiction of a case or area---Since, either any notification was issued for appointment of Inland Revenue Officers nor the same was published in the official gazette, the show-cause notice and adjudication order passed by the Deputy Commissioner Inland Revenue was illegal and unlawful being without…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492