Law: Sales Tax Act, 1990

Section: 11,11(4),33,34,36(3),46

Sales Tax Act (VII of 1990)----Ss. 11(4), 33, 34, 36(3) & 46---Evasion of Sales Tax---Issuance of show-cause notice---Imposition of penalty---Contention of the applicant was that impugned order-in-original, was passed by Adjudicating Authority after about eight months of issuance of show-cause notice, whereas under Ss.11(4) & 36(3) of Sales Tax Act, 1990, Authority was bound to pass order-in-original within forty five days of the issuance of show-cause notice; that if due to any reason, Authority had failed to pass the order within forty-five days then it was legally bound to obtain extension for further period, which would not in any case exceed ninety days; that such extension must be in writing and the reasons for delay must be incorporated in it that order-in-original in the case was passed beyond the prescribed time limit of forty-five days, but Adjudicating Authority, had neither got fixed any extended period nor recorded any reasons for passing the order after forty-five days and that taxpayer had been penalized by resorting to provisions of S.33 of Sales Tax Act, 1990, but he was never confronted as per contents of show-cause notice---Held, penalty imposed on the taxpayer under S.33 of Sales Tax Act, 1990, being not sustainable under the law, was deleted---Impugned order was set aside by Appellate Tribunal, in circumstances. 2001 PTD (Trib.) 2888; 1999 PTD 1892; 2002 PTD (Trib.) 300; PTCL 2001 CL 197(sic); 2009 PTD 1978; 2009 PTD 2004; 2009 PTD 762; 2008 PTD 578; 2010 PTD 1522; 2010 PTD 2117; 2010 PTD 1469; 2010 PTD 1636; 1987 SCMR 1840; AIR 1962 Madras 366; 2010 PTD (Trib.) 2157; 2011 PTD (Trib.) 738; 2010 PTD (Trib.) 451; Super Asia Muhammad Din and Sons v. Collector of Sales Tax 2008 PTD 60; Messrs Tanvir Viewing Mills v. Deputy Collector Sales Tax 2009 PTD 762 and Messrs Meraj Din v. Collector Customs, Excise and Sales Tax 2009 PTD 2004 rel. ORDER NAZIR AHMAD (JUDICIAL MEMBER).---The above titled miscellaneous application as well as appeal have been filed at the instance of the registered person. Mr. Khuram Shahbaz Butt, Advocate and Miss Nida Malik, ITP are present on behalf of the registered person whereas none is present on behalf of the…

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