Law: Sales Tax Act, 1990

Section: 34,34(1)

Law: Constitution of Pakistan, 1973

Section: 199

(a) Interpretation of statutes--- ----Fiscal statute---Interpretation beneficial to a taxpayer would be adopted---Fiscal provision would be interpreted to the benefit of subject and benefit of any ambiguity would go to him. Collector of Customs, Customs House, Lahore and 3 .others v. Messrs S.M. Ahmad & Company (Pvt.) Limited, Islamabad 1999 SCMR 138 ref. (b) Sales Tax Act (VII of 1990)---S.34(1) [prior to its amendment on 1-7-2003]---Constitution of Pakistan (1973), Art.199---Constitutional petition---Additional tax, demand of---Making invoices of year 1996-97 as basis for such demand---Order in original passed on 24-7-2004 without finding mention of charging rate of additional tax---Validity---Additional tax could be levied and charged at the rates as per law prevalent on the date of passing the order in original---Assessee had paid amount of additional tax on simple basis at a rate of 1%, which was prevalent law---No justification existed for issuance of impugned notices of recovery---High Court accepted constitutional petition while declaring impugned notices to have been issued without lawful authority and of no legal effect. (c) Sales Tax Act (VII of 1990)--- ----S. 34(1)---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Alternate remedy---Notice demanding additional tax-No grievance of petitioner against order in original passed by Revenue--Petitioner's grievance was against impugned notice, against which no right of appeal was provided---Constitutional petition was maintainable. JUDGMENT SYED HAMID ALI SHAH, J.---The petitioner has' voiced its grievance against the demand of Additional tax through demand notices, dated 27-10-2004, 13-11-2004 and 23-12-2004, wherein the respondents insisted on charging additional tax @ 5% on compound basis under the law,, prevalent prior to amendment in section 34 of the Sales Tax Act. 2. Brief facts giving rise to this petition are that order in original dated 24-7-2004 was passed by respondent No.1 /Additional Collector, Sales Tax, wherein the petitioner was ordered to deposit Sales Tax amounting to Rs.15,363 along with the Additional tax payable under section 34(1) of the Sales Tax Act, 1990.…

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