Law: Sales Tax Act, 1990

Section: 33,33(2)(cc),34

JUDGMENT The Judgment of the Court was delivered by Saeed Akhtar, Member (Technical). This appeal is directed against Order-in-Appeal No. 279/2005 passed by the learned Collector, Collectorate of (Appeals), Customs, Sales Tax & Federal Excise, Multan issued vide C. No. 67-App/MTN/ST/994 dated 30-11-2005 whereunder the appeal of M/s Decent stores, Souri Gali, Sahiwal against Order-in-Original No. 221/2004 dated 6-4-2004 passed by the learned Deputy Collector, Customs, Sales Tax & Central Excise (Adjudication), Multan was dismissed and the appellant was directed to pay sales tax amounting to Rs.87,828/- alongwith additional tax and penalty of Rs.10,000/- & Rs.5,000/- u/s 36, 34, 33(2)(b) & 33(2)(cc) of the Sales Tax Tact, 1990 as adjudged. 2. Brief facts of the case as reported by the auditors of the Collectorate of Customs, Sales Tax & Central Excise, Multan to the learned Adjudicating Officer are that during the course of audit of records of M/s Decent Stores, Souri Gali, Sahiwal for the year 2001-2002. The following irregularities were observed:- (1) The appellant (then respondent) was compulsorily registered during survey conducted by the Collectorate on 26-06-2001. The registered person conducted business during the period 2001-2002 but did not file sales tax return for 13 tax periods and as such was liable to penalty of Rs.65,000/- @ Rs.5,000/- per month/tax period. (2) The appellant (then respondent) neither maintained sales tax record for audit in violation of section 22 & 25 of the Sales Tax Act, 1990. (3) Information received from Income Tax Department revealed that the respondent (now appellant) declared their turnover Rs.43,92,391/- under the self assessment scheme during the period 2001-2002 and was found liable to payment of sales tax amounting to Rs.87,828/- recoverable alongwith additional tax u/s 34 of the Sales Tax Act, 1990. (4) On the basis of audit observations a show cause notice C. No. 793/2003/Adj/ST/DC/4628 dated 24-12-2003 was issued proposing recovery of sales tax alongwith additional tax and penalty under the relevant provisions of Sales Tax Act, 1990. The Adjudicating Officer after hearing the parties concerned…

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