Law: Sales Tax Act, 1990

Section: 33,56

Sales Tax Act (VII of 1990)---Ss. 56 . & 33(1)---Non-filing of tax return---Show-cause notice--­Service---Effectiveness --Penalty---Show-cause notice for non-filing of tax return was sent through registered post which was not received back undelivered---Penalty for non-filing of tax return was imposed on the presumption of service in terms of S.56 of the Sales Tax Act, 1990--­Validity---Adjudicating Officer could not have drawn any presumption of service on assessee merely on the basis of notice sent through registered post and not received back undelivered---Order had been passed ex parte and in violation of the principle of law that no one is to be condemned unheard---Order was set aside by the Tribunal and case was remanded for a fresh decision after hearing the parties. JUDGMENT MIAN ABDUL QAYYUM (MEMBER JUDICIAL). ---This appeal is directed against the Order-in-Original No.222 of 2001, dated 30-6-2001 passed by the learned Additional Collector (Adjudication), Lahore. 2. Allegedly for default of the appellant to submit Sales Tax Return for the tax period of August, 1999, the appellant was issued show-­cause notice through registered post which was not received back undelivered and on the basis of- this fact, the learned Adjudicating. Officer drew a presumption of service in terms of section 56 of the Sales Tax Act, 1990 and vide the impugned order a penalty of Rs.5,000 under section 33(1) of the Act ibid for non-filing of the tax return by 15th of September, 1999 was imposed against the appellant. Hence, this appeal. 3. The learned counsel for the appellant with reference to section 56 of the Act ibid has submitted that there was no provision for drawing a presumption of service and that the learned Adjudicating Officer in order to ensure service of the notice should have sent another notice through courier service and that in the absence of actual service of the appellant, the impugned order being ex parte and being in violation of the principle of "Audi alteram partem" was not sustainable in law. 4. The learned D.R. has opposed this contention. 5. We have examined the record and considered point of view of both the sides. Section 56 relied upon by the…

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