Law: Constitution of Pakistan, 1973

Section: 199

Law: Civil Procedure Code (V of 1908)

Section: OrderVIII,rule12

Law: Sales Tax Act, 1990

Section: 34,45(3)

(a) Sales Tax Act, 1990--- ----S. 34---Expression "shall be liable" as used in S.34, Sales Tax Act, 1990--­Connotation---Expression "shall be liable" in contradistinction to "shall pay" vests a discretion in Adjudicating Officer to levy or not to levy additional sales tax even in the event of failure of a person to pay the sales tax keeping in view the facts and circumstances of the case and reasons for non­payment. Shamroz Khan and another v. Muhammad Amin and others PLD 1978 SC 89; Oxford Dictionary; Webster's New International Dictionary, Second Edition; Corpus Juris Secundum; English Law, 1959 Edition and M/s. Humayun Ltd. v. Pakistan and others PLD 1991 SC 963 ref. (b) Sales Tax Act,1990--- ----S. 34---Constitution of Pakistan (1973), Art. 199---Petitioner depositing requisite amount in Government treasury on account of inadvertent error under wrong head of account---Petitioner could not be deemed to have deliberately evaded to pay sales tax or that he was a defaulter---Petitioner was, thus, not liable to pay any additional sales tax in circumstances---Imposition of additional tax levied on petitioner was declared to be without lawful authority and of no legal effect. JUDGMENT This petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973, calls in question order, dated 3-12-1992 passed by the Deputy Collector, Central Excise and Sales Tax, Rawalpindi, against which the appeal of the petitioner was dismissed by the Collector on 5-1-1993 on the ground that the petitioner had failed to deposit the amount of penalty adjudged against it by the Adjudicating Officer. 2. The necessary facts are that the petitioner is engaged in the manufacturer of beverages on which it is liable to pay sales tax in accordance with the provisions of the Sales Tax Act, 1990. It appears that the sales tax payable in respect of the production of Malt-79 for the month of April, 1991 amounting to Rs.49,157 was deposited under a wrong head of account relating to Central Excise Duty. The petitioner was called upon to explain its position vide notice dated 12-6-1991, in reply to which it was stated by the petitioner that it was on account of typographical…

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