Law: Sales Tax Act, 1990

Section: 45,45A

Sales Tax Act (VII of 1990)---S.45-A---Blacklisting of the company---Complaint against maladministration---Assistant Collector Sales Tax reported to the Collector Sales Tax that complainant had failed to produce Sales Tax record for audit, despite several reminders---Assuming that complainant was involved in issuing fake and flying invoices without physical transfer of goods to facilitate fraudulent refunds, a show-cause notice was issued directing the complainant to attend hearing---Complainant having failed to appear on fixed date and also on subsequent hearings fixed on various dates, he was blacklisted for his failure to attend hearing and produce record for audit---Representative of the complainant stated that manufacturing unit, was shifted to another premises by filing application for such change in the "particulars of registration" on prescribed format and said change of premises was duly allowed by Central Board of Revenue---According to the complainant he being physically available at the new address allowed by the Federal Board of Revenue his blacklisting was unfair and unjust---Show-cause notice and hearing notice were sent to the wrong address---Complainant had no knowledge of the notices issued by the department and he could not avail the right to explain his position---Action taken for blacklisting of the complainant could not be sustained---Complainant had been condemned unheard, and that too because of the fault of the department---Said action was tantamount to maladministration in terms of S.2(3) of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000---Federal Board of Revenue was recommended to re-examine the blacklisting order under S.45-A of the Sales Tax Act, 1990 and decide the case afresh in accordance with law; to pass appropriate orders to enable the complainant to start normal business activities; to take adequate remedial measures to ensure that approved changes in addresses of the complainant were duly reflected in their record and the complainant was not unnecessarily harassed due to the inefficiency of the functionaries of Revenue Division and to report complainant within 30 days. FINDINGS/RECOMMENDATIONS DR. MUHAMMAD…

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