Law: Sales Tax Act, 1990

Section: 34

Law: Constitution of Pakistan, 1973

Section: 199

Sales Tax Act (VII of 1990)-----S.34---Constitution of Pakistan (1973), Art. 199---Constitutional petition-¬Sales tax, calculation of---Assessing Authorities calculated sales tax in a manner contrary to S.34, Sales Tax Act, 1990, and such calculation was made in the light of a leaflet issued by Central Board of Revenue---Validity---Leaflet issued by Central Board of Revenue being contrary to S.34, Sales Tax Act, 1990., the same was without lawful authority and of no legal effect---Case was remitted to Assessing Authority for a decision afresh keeping in view S.34 of the Sales Tax Act, 1990 and without in any manner being influenced by the leaflet issued by the Central Board of Revenue. Collector of Customs, Customs House, Lahore v. Messrs S.M. Ahmad & Company (Pvt.) Limited, Islamabad 1999 SCMR 1.38 and Edulji Dinshaw Limited v. Income-tax Officer PLD 1990 SC 399 ref. JUDGMENT Messrs Pioneer Cement Limited has come to this Court by filing this petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 challenging the refusal of the respondents to adjust the amount of additional tax paid by the petitioner: and a leaflet issued by the Central Board of Revenue bearing No.607/1/96. 2. It is a common ground between the parties that the petitioner is a manufacturer and supplier of cement and has been registered as such with the Sales Tax Department under the provisions of Sales Tax Act, 1990. The liability to pay the sales tax on the cement manufactured and sold by the petitioner is also admitted. The petitioner's case, however, is that it has paid additional sales tax in excess of the entitlement to the department for the period November, 1996 to April, 1997 under a misconception of law. According to the petitioner a sum of Rs.30,01,753 has been inadvertently paid over and above the amount which was payable as additional tax. Earlier W.P. No.17415/97 was filed with the same grievance. That petition was, however, disposed of on 25-5-1999 with a direction to respondent No.1 to formally adjudicate upon the matter and pass an order in this respect. The petitioner appeared before respondents Nos. 1 and 2 who, however, declined the request of…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492