Law: Sales Tax Act, 1990

Section: 34,33

(a) Sales Tax Act (VII of 1990)----­S. 34---Additional tax---Payment of tax not to time---Word "shall pay" and "shall be liable to-pay"---Connotation---If a registered person did not pay the tax due or any part thereof in time, he shall, in addition to the tax due, and prescribed penalties, pay additional tax at the rate prescribed therein---Words "shall ....pay" used in S.34 of the Sales Tax Act, 1990, in contradiction to the words "shall ....be liable to pay"- as used in the said section prior to its amendment in 1996 made it manda­tory for a registered person to pay the amount of additional tax due in case of late payment of sales tax prima facie leaving no discretion with the Adjudicating Authorities to remit or reduce the same. Mamy Beverage v. Naseem 1995 PTD 91 and Constitutional Ideal Glass (Pvt.) Ltd. v. Federation of Pakistan Petition No. D-368 of 1995 rel. (b) Sales Tax Act (VII of 1990)--- ----S. 33---General penalties---Penalties should not be imposed in cases where default was not wilful or deliberate. Appeal No. 1671 /LB of 2001 rel. (c) Sales Tax Act (VII of 1990)--- ----S. 34---Additional tax---Additional tax was levied on account of payment of sales tax after due dates---Contention of the appellant was that it was not a case requiring imposition of additional tax as the default was not deliberate and intentional---Validity---Additional tax must be distinguished from penalties---Adjudicating Officer had already taken a lenient view by not imposing penalty---Additional tax was not remitted by the Appellate Tribunal as no explanation was provided for late deposit of sales tax---Appeal was rejected being without merit. JUDGMENT MIAN ABDUL QAYYUM, MEMBER (JUDICIAL).-This appeal is directed against Sales Tax Order-in-Original No. 1118 of 2001, dated 19-6-2001 passed by the. Deputy Collector (Adjudication), Multan. By this order, the learned Adjudicating Officer has directed Messrs Sun Distributors, Railwaywala Road, Muzaffargarh (the appellants herein) to pay additional tax in terms of section 34 of the Sales Tax Act, 1990 on account of sales tax paid after the due dates as detailed below:-- (1) Appellants claimed inadmissible input tax of Rs.26,888…

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