Law: Sales Tax Act, 1990

Section: 11,33,34

(a) Sales tax--- ---- Speaking order---An order to be valid and binding must contain the reasons on the basis of Which the same had been passed and in the absence of any reason it could not be said to be a speaking order. PLD 1998 Lah. 100 rel. (b) Sales Tax Act (VII of 1990)---Ss. 11, 34 & 33---Assessment of tax---Demand of evaded sales tax, in the opinion of Adjudicating Officer, on supply of cotton seed and oil cake alongwith additional tax and penalty---Ex parte order ---Assessee/tax payer contended that audit report did not show any outstanding amount of sales tax for the relevant year---Validity---Audit report had categorically stated that no amount on account of sales tax was outstanding against the assessee/taxpayer---Appellate Tribunal, in order to safeguard the interests of both the parties set aside the order and remitted the case for fresh decision in accordance with law after hearing the parties and after receiving the evidence which they may like to produce. JUDGMENT MIAN ABDUL QAYYUM, MEMBER (JUDICIAL).---This appeal is directed against the sales tax Order-in-Original No-182 of 2001, dated 30-1-2001 (dispatched on 8-2-2001) passed by the learned Deputy Collector (Adjudication), Multan. 2. The necessary facts giving rise to this appeal are that the Senior Auditor, Sales Tax, Multan after visit to the premises of the appellant and examination of record prepared a contravention, report to the effect that the appellant had evaded payment of sales tax of Rs.2,24,316 on 232590 Kgs. cotton seed valuing Rs.12,46,200 @ 200 per maund; had sold 462000 Kgs. cotton seed during December, 1996 and 31500 Kgs. during January, 1997 without payment of sales tax amounting to Rs.4,45,612 and Rs.30,383 respectively; the appellant supplied oil cake weighing 62125 Kgs. 41081 Kgs. and 54023 Kgs. without payment of sales tax amounting to Rs.32,453, Rs. 32,293 and Rs.42,095 during November, 1996, December, 1996 and January, 1997 respectively and thus had evaded sales tax amounting to Rs.7,00,311 on cotton seed and Rs.1,06841 on oil cake totalling Rs.8,078,152 in respect of which the warned Adjudicating Officer issued a show-cause notice, dated 21-11-2000 requiring the…

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