Law: Sales Tax Act, (III of 1951)

Section: 3(4),

Law: Constitution of Pakistan, 1973

Section: 199

Law: Central Excise Rules, 1944

Section: 52A,210,226

(a) Sales Tax Act (III of 1951)---S.3(4)---Central Excise Rules, 1944, Rr. 52-A, 210 & 226---Recovery of Sale tax on quantity of raw material not accounted for---Liability of assessee---Nothing was brought on record to suggest stealthy removal of raw material or manufacture of non-taxable product from such material---Charge-sheet served on assessee was presumptuous and imaginative in character---Authority passing order for recovery of sales tax had no material before it which could prove guilt of petitioner in evading sales tax ---Assessee on the other hand, had placed material on record to rebut the charge of evasion of sales tax---No case was, thus, made out against assessee to hold him guilty of evasion of sales tax. (b) Constitution of Pakistan (1973)--- ----Art. 199---Constitutional jurisdiction, exercise of---Constitutional jurisdiction was not to be normally exercised to interfere in orders of Tribunal or Authority having jurisdiction in a particular matter, but such jurisdiction would be well¬ attracted in cases where any finding of fact was based on no evidence or was given ignoring materiala6vidence or on consideration of inadmissible evidence or in arbitrary exercise of jurisdiction or in case of material irregularity in the conduct of proceedings causing palpable injustice. Nawaza v. Additional Settlement and Rehabilitation Commissioner Gujrat and others PLD 1979 SC'39; The Commissioner and others v. Mian Sher Muhammad 1972 SCMR 395; Rahim Shah v. Chief Election Commissioner of Pakistan PLD 1973 SC 24 and Swati Qaum v. Painda Khel Oaum 1 tt81 SCMR 318 ref. (c) Sales Tax Act (III of 1951)--- ----S.3(4) [substituted by Finance Ordinance, 1979)---Central Excises and Salt Act (I of 1944), S.12-A---Central Excise Rules, 1944, Rr. 52-A, 210 & 226---Exemption from payment of excise duty--Effect---Where goods were exempt from payment of excise duty, sales tax would be payable thereon if Central Board of Revenue had so directed---Board of Revenue having not directed for the recovery of sales tax same was not recoverable by the Authority and show-cause notice served on assessee and subsequent proceedings for recovery of tax were nullity in law and…

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