Law: Sales Tax Act, 1990

Section: 13,65,3,33,34,2(25)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9,2(3)

(a) Sales Tax Act (VII of 1990)---S.65---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 9 & 2(3)---Jurisdiction, functions and powers of the Federal Tax Ombudsman---Exemption of tax not levied or short ­levied as a result of general practice ---Maladministration---Proceedings under S.65 of the Sales Tax Act, 1990 was completely independent of the proceedings in appeal---Pendency of appeal will not be a bar to the filing of complaint seeking relief against maladministration in deciding application under S.65 of the Sales Tax Act, 1990. (b) Sales Tax Act (VII of 1990)----- ----S. 65---Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Exemption of tax not levied or short-levied as a result of general practice---Act of not charging sales tax continued for quite some time considering the duties of the officials who ought to have noticed within few months, but it was allowed to continue for more than 16 months---Said process continued for such period without any let or hindrance and non-action on the part of the Sales Tax Authorities confirmed the belief in the mind of the assessees that they were not liable to charge of sales tax. (c) Sales Tax Act (VII of 1990)--- ----Ss. 13, 65, 3, 33, 34 & 2(25)---S.R.O. 600(I)/90, dated 7-6-1990--­S.R.O. 562(1)/94, dated 9-6-1994---PTC Hdgs. 84.24 & 81.0--­Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Exemption---Agricultural knapsack sprayers-­General practice---Not charging of sales tax---Demand of previous five years sales tax alongwith additional tax and penalties even after close of business---Claim of exemption---Validity---Object of S.65 of the Sales Tax Act, 1990 was to provide relief to the persons who had not wilfully defaulted in charging sales tax but it happened due to inadvertence and as a general practice in the area---Where any ambiguity was noticed it was resolved in favour of the assessee---Section 65(c) of the Sales Tax Act, 1990 was not restricted to a person who was registered but it referred to both categories of persons mentioned in the definition of `registered person'---Exemption…

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