Law: Sales Tax Act, 1990

Section: 147

Sale Tax Act, 199S. 147-Imposition of penalty as finally reduced by customs-Excise and Sales Tax Appellate Tribunal, assailed-Legality-Facts would indicate that no intention to commit fraud can be attributed to appellants for a meagre sum-Department as well as Tribunal should have allowed appellants allowance for absence of mens rea coupled with the fact that not only they did not contest charge but also willingly re-paid refunds alongwith additional tax-Nature of penalty provisions in taxing statutes and proceedings initiated to bring them home being criminal or at least quasi criminal, proving of mens, rea in such like proceedings in essential ingredient-Purpose of penalty provisions as also intended deterrence would be very well served if amount of penalty in case of every appellant was reduced to a token sum of Rs. 250/-             [Pp. 1146 & 1147] A & E (1976 34 Tax 189 (Ind.) ref. Date of hearing : 27.10.2003.                                                                                                       order Muhammad Sair Ali, J.--Through this consolidated order wi intend to dispose of C.A. 312, 313, 314, 315, 316, 317, 318, 319, 320, 321, 322 323, 324, 325 and 326 of 2002 filed by registered persons against impositioi of penalty as finally reduced by the learned Customs Excise and Sales Ta; Appellate Tribunal, Lahore to Rs. 10,000/- in case of each appellant by wa of their consolidated judgment dated 3.4.2002. 2.  The appellants were charged and finally found to have receive different sums of sales tax refunds on the basis of fake invoices rangin -between Rs. 2057/- in case of M/s. Ramzan Majeed Weaving Factory Faisalabad and Rs. 7241/- in case of M/s. Tayyab Weaving Factor] Faisalabad. 3.  In the consolidated order in original recorded by Deputy Collectc (Adjudication)   Faisalabad  …