Law: Sales Tax Act, (III of 1951)

Section: 24,25

Law: Criminal Procedure Code (V of 1898)

Section: 410

Sales Tax Act (III of 1951)--- Ss. 24 & 25-Submission of false Return-Assessee filing "Nil" Return knowing and believing it to be false, complained against by Sales Tax Officer and convicted and sentenced by Special Judge ­Fact that assessment proceedings were quashed by Income-tax Appellate Tribunal on technical ground-Held, does not, in such case, change complexion of criminal proceedings-Explanation of accused assessee for filing "Nil" Return found to be without any force-Conviction of accused assessee upheld-Criminal Procedure Code (V of 1898), S. 410. JUDGMENT This appeal under section 410, Cr. P. C., is preferred against the judgment dated 30th September, 1974, of the learned Special Judge (Customs & Taxation) Karachi, whereby he convicted the appellant under section 25 of the Sales Tax Act, 1951 and sentenced him till the rising of Court and to pay a fine of Rs. 1,000 or in default of payment of fine to suffer R. I. for 4 months. 2. The brief facts of the case are that the appellant is the Managing Director of Messrs Mustafa Pre-Stressed Pipe Works Ltd., Karachi and Hassan Abdal. He was required to file quarterly Returns of sales tax .assessment. He filed such Returns but showed his sales as "Nil" in his Returns for the accounting year 1968-1969. The appellant however while filing the Income-tax Returns for the same period showed the sales of pipes for the purposes of Income-tax to be Rs. 26,07,936. The income-tax Officer issued notice to the appellant under section 24 of the Sales Tax Act and the appellant in respond to such notice filed his revised Returns on 19-5-1973 for the period in question showing the sales at the aforesaid figure. The Sales Tax Officer by his order dated 20th June, 1973 assessed the appellant on the sales figures supplied by him in the revised Returns. It was after this that the Income-tax Officer after getting the required sanction from the competent authority to prosecute the appellant filed the complaint against him. 3. The prosecution examined the Sales Tax Officer Shamim-Ahmed P. W. 1, who produced the copies of the Returns filed by the appellant and also all those documents which were got produced by the learned…

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