Law: Sales Tax Act, 1990

Section: 33,33,34,11(5)

(a) Sales Tax Act (VII of 1990)---Ss. 33, 34 & 11(5)---Sales Tax General Order No.3 of 2004, dated 12-6-2004, Para 21---Sales Tax General Order No.2 of 2004 dated 27-5-2004, Para 23---Offences and penalties---Imposition of penalty and additional tax was not mandatory---Assessment of tax---Levy of minimum tax---To pay the tax demand, representation was made to the Federal Board of Revenue with the request to pay the same in instalments---Federal Board of Revenue granted the request to pay the tax in instalment--Appeals filed by the taxpayer were finally heard by the First Appellate Authority; and by that time amount actually due stood paid in installments---Registered person acknowledged that tax was actually due and submitted that the same was paid in instalments after getting approval from the Federal Board of Revenue and discharged his tax liability while the First Appellate Authority had confirmed the minimum tax liability ignoring Para 23 of Sales Tax General Order No.2 of 2004 dated 27-5-2004 which required determination of actual liability through audit; and audit of the said period was carried out and actual liability was determined which was the same figure which had already been paid---Appellate Tribunal directed that demand over and above the actual liability determined in the audit would be deleted---Similarly, additional tax and penalty was deleted as delay in the payment of tax was not wilful rather under compelling circumstances and Federal Board of Revenue had also acceded to the request of the company for payment in installments considering the circumstances of the case---Imposition of penalty and additional tax was not mandatory and there was discretion left with the authorities to allow any concession. 2004 SCMR 456 = 2004 PTD 1179 rel. (b) Sales Tax Act (VII of 1990)-----Ss.30, 11, 36(1) & 45---S.R.O. 547(1)/2008 dated 11-6-2008---Circular C.No.1(19)IR-Jud/2007-Pt dated 11-11-2009---F.B.R. Order C. No.1(32)/2009-MIIA dated 24-11-2009---F.B.R. Order No.1805-M­IIA/2009 dated 25-11-2009---Federal Board of Revenue Act (IV of 2007), Ss.4(1)(h) & 5(1)(b)---Appointment of Authorities---Appointment of Deputy Commissioner Inland Revenue…

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