Law: Sales Tax Act, 1990

Section: 33,47

Sales Tax Act (III of 1990)---Ss. 33 & 4.7---Imposition of penalties---Appeal to High Court--­Allegation against appellant was that he cleared material produced by him during different periods in year 1996-97 without payment of sales tax---Appellant company having failed to demonstrate by documentary evidence that allegations made by Department were incorrect, it was found liable to pay sales tax with additional tax and penalty under S.33 of Sales Tax Act, 1990---No question of law had arisen out of order of the Tribunal which was sine qua non to approach the High Court in appeal---Appellant had mainly stressed that it was not allowed ample opportunity to rebut allegations contained in show-cause notice issued to it---Such assertion was not supported by the record---Even in grounds of appeal before Tribunal, appellant never agitated issue of lack of proper opportunity---Original order specifically mentioned that appellant had failed to participate in original proceedings despite opportunities and in fact he absented after having once participated in the proceedings--­Order of Tribunal not giving rise to any question of law, appeal against said order was dismissed. ORDER NASIM SIKANDAR, J.-The appellant in this further appeal under section 47 of the Sales Tax Act, 1990 is a registered person. On the basis of a report of the Audit Team he was- served a show-cause notice on 6-6-1998 alleging clearance of ready made garments valuing Rs.873,88 during the different period in the year, 1996-97 without payment of sales tax. In the adjudication proceedings that followed the appellant failed to demonstrate by documentary evidence that the allegations made by the department were incorrect. Accordingly through an Order-in-Original, dated 5-4-2002 it was found liable to pay sales tax at Rs.87,388 with additional tax and penalty of Rs.10,000 under section 33 of the Sales Tax Act, 1990. 2. The appeal filed against the Order-in-Original was rejected by a Division Bench of the learned Customs Excise and Sales Tax Appellate Tribunal, Lahore Bench on .17-12-2002. Learned Members of the Tribunal observed- that during the proceedings before the Adjudicating Authority the…

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