Law: Sales Tax Act, 1990

Section: 13,SixthSched

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

(a) Sales Tax Act (VII of 1990)---S. 13 & Sixth Sched., S. No.4, Item No.4---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)---Exemption-­Coconut seeds, import of---No restriction/condition for sale---Recovery of sales tax---Validity---Seeds,. fruits and spores for sowing, under Hdg. 2.09, were exempt from sales tax---Customs Authorities had released the imported consignments lawfully allowing sales tax` exemption after completing the formalities---Department had not produced any orders, instructions, rules and regulations with regard tit the restrictions/conditions about the sale of coconut seeds---Government had not prescribed any regulatory mechanism in this regard---Collector and his subordinate officials acted beyond jurisdiction and without authority. (b) Sales Tax Act (VII of 1990) --- ----Sixth Sched. S.No.4. Item No.4---Establishment of Office of Federal Tax Ombudsman (XXXV of 2000), S. 2(3)--- Maladministration ---Raid on assesses office premises, its search, seizure of the documents, and institution of case for tax evasion and contravention of various provisions of Sales Tax Act, 1990 were undertaken without lawful basis---Recovery of sales tax, additional tax and penalty on the basis of allegations that the importers were selling coconut seeds imported for sowing purposes---Non-serious adjudication ---Pendency of the case for over two years---Refusal to receive the appeal---Validity---All these acts established that action taken by the Department i.e. the Collector and his subordinate officials, the adjudication order passed by the Deputy Collector, and the refusal of the Collectors. (Appeals) not to allow the complainants to even file an appeal, were contrary to law, perverse, arbitrary and unreasonable, unjust, oppressive, and a regrettable example of administrative and judicial excess in misuse of powers, which constituted maladministration under S.2(3) of the Establishment of the Office of the Federal Tax Ombudsman Ordinance, 2000. (c) Sales tax------ ----Seizure---Obligation of officials---Was necessary to make inventory of all files, documents and articles and provide a receipt to the complainant duly signed by…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492