Law: Sales Tax Act, (III of 1951)

Section: 17,28,29(2)

(a) Sales Tax Act (III of 1951)---Ss. 17, 28 & 29(2)--Income-tax (Correction of Returns) Regulation, 1958 [C.M.L.A.'s] No. 43/48--Central Board of Revenue Circular, dated 2-12-1958--Excess income declared under Martial Law Regulation--Effect--Where a tax-payer filed revised return or consolidated statement showing his excess income correctly, it would be taken to represent all income earned by him from all sources including suppression, if any, of taxes, evaded or collected from customers but not paid to government and as such department could not start sales tax assessment proceedings. (b) Sales Tax Act (III of 1951)-- ---S. 28--Income-tax (Correction of Returns) Regulation 1958 (C.M.L.A.'s) No. 43/48--Central Board of Revenue Circular, dated 20-12-1958--Sales Tax--Assessment--Excess Income correctly declared by assessee which covered period mentioned in Martial Law Regulation 43/48--Sales tax, if any, suppressed, evaded or not paid, held, could not be recovered from assessee for period for which consolidated statement was filed--Sales Tax assessment in respect of period for which declaration made and accepted correct, would not be re-opened-¬Order of Tribunal setting aside assessment maintained. (c) Sales Tax Act (III of 1951)-- ---S. 28--income-tax (Correction of Returns) Regulation, 1958 [C.M.L.A.'s] No. 43/48 of 1958--Central Board of Revenue Circular, dated 20-12-1958--Reference--Question argued before High Court neither raised before Tribunal, nor referred in Reference to High Court-¬Question not considered by High Court. JUDGMENT NAIMUDDIN, J.--By this application under section 17(1) of the Sales Tax Act, 1951, and the applications in S.T.R. Nos. 333 of 1974, 335 of 1974 and S.C.T.R. No. 40 of 1975, following common question of law said to arise out of the common order, dated 14-1-1974, passed by the Income-tax Appellate Tribunal (Additional Bench), Karachi, has been referred by the Commissioner of Income-tax/Sales Tax (East Zone), Karachi, for answer: "Whether on the facts and in the circumstances of the case the learned Tribunal was justified in holding that the evasion of Sales Tax was covered by the provisions of M.L.R. 43/48?" 2. The facts…

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