Law:

Section:

(a) Sales Tax Act (VII of 1990)--- ----S. 36---Recovery of tax not levied or short_ levied or erroneously refunded---Non-mentioning of section in the show-cause notice---Effect---Section 36 of the Sales, Tax Act, 1990 relating to assessment and recovery of the escaped tax was not mentioned in the show-cause notice---Due to such omission, which was a matter of fact, the show-cause notice could not be termed as illegal since the material facts available on record ,led" the Adjudicating- Officer to conclude that it was a' case of wilful evasion of tax in terms of S.36(1) of the Sales Tax Act, 1990---Plea of the appellant that the show-cause notice was defective since S.36 of the Sales Tax Act, 1990 had not been' invoked and resultantly the subsequent order of the Adjudication Officer was illegal did not hold the ground and was rejected by the Appellate Tribunal. Assistant Collector Customs v. Messrs Khyber Electric Lamps Ltd. PTCL 2002 CL. 1 and Messrs Zamindara Paper Mills v. Collector PTCL 2004 CL. 212 overruled. Collector Customs, Central Excise and Sales Tax (Adjudication) v. Pakistan Tobacco Company, decided on 27-12-2005; Babar Shahzad v. Said Akbar and another 1999 SCMR 2518;. Fazal Muhammad Chaudhari v. Ch. Khadim Hussain and 3 others 1997 SCMR 1368 and Chaudhry Muhammad Saleem v. Fazal Ahmad and 2 others 1997 SCMR 315 rel. (b) Sales tax--- ----Output tax---Doctrine of undue enrichment---Assessees by not depositing the output tax due from them by due dates had not only evaded the said tax but had also betrayed the trust reposed on them by the Government to receive the tax from their buyers and to deposit the same in the treasury by due dates---Holding the assessees to be not liable to pay the sales tax would amount to giving them undue benefit which could not be allowed under the doctrine of undue enrichment as the appellants had no right to retain the tax beyond due dates. Messrs Fecto Belarus Tractors Ltd. v. Government of Pakistan PTCL 2005 Cl. 754 rel. (c) Sales tax-- --Estoppel, doctrine of---Applicability---Where a demand order had been acted upon voluntarily by the assessees, they were barred by the law of estoppel to go against the action taken by…

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