Law: Sales Tax Act, 1990

Section: 34

Law: Civil Procedure Code (V of 1908)

Section: O.VIII,R.12

Law: Constitution of Pakistan, 1973

Section: 199

(a) Sales Tax Act (VII of 1990)---S. 34 [as amended by Finance Act (X of 1996)]---Additional tax, recovery of---Expression "liable to pay" substituted by word "pay" in S. 34 of Sales Tax Act, 1990---Effect---Prior to the amendment additional tax could only be levied, where the concerned Authorities were satisfied that there was some deliberate act on the part of taxpayer to evade payment--¬Retrospective effect could not be given to said amendment. (b) Sales Tax Act (VII of 1990)--- ----S.34---Constitution of Pakistan (1973), Art.199---Constitutional petition---Levy of additional tax---Validity---Products of petitioner were exempted from sales tax but said exemption was withdrawn vide notification, dated 30-5-1991---Due to ignorance of petitioner and the Authorities, goods continued to be cleared till 18-4-1992---Authorities issued notice to petitioner for demand of tax due, alongwith the additional tax as well as penalty---Where Authorities were themselves unaware of withdrawal of exemption, it would be unfair to assume any deliberate evasion on part of petitioner---Levy of additional tax was without lawful authority and of no legal effect in circumstances. Malt-79 Manufacturer v. Collector 1995 PTD 345 ref. (c) Civil Procedure Code (V or 1908)--- ----O.VIII, R.12---Expression "liable to have his defence, if any, struck out"---Interpretation. Shamroz Khan v. Muhammad Amin PLD 1978 SC 89 rel. JUDGMENT SABIHUDDIN AHMED, J.---According to then facts stated in the memo. of petition the petitioner-company which is engaged in the manufacturing of glassware and by a Notification No.SRO 599(1)/1990, glass tumblers manufactured by them were exempt from payment of sales tax. The petitioners were, therefore, clearing such tumblers without payment of any sales tax. The aforesaid exemption was apparently withdrawn vide Notification No.SRO 505(1)/1991, dated 30th May, 1991. However, the petitioners being unaware of the latter Notification, which according to them was not even available with the respondent department, continued to clear manufactured goods without payment of sales tax till 18-4-1992. The Deputy Superintendent of Sales Tax informed them that the goods in…

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