Law: Sales Tax Act, 1990

Section: 3,3AA,33,34

Sales Tax Act (VII of 1990)---Ss. 3, 3-AA, 33 & 34---Constitution of Pakistan (1973)---S.R.O. 583(I)/98, dated 12-6-1998---Scope of tax---Retail tax---Supply of alcoholic liquor to permit holders only and not general public ---Non­payment of retail tax---Recovery of same with additional tax and penalty--- Request for adjustment. of such demand against Central Excise Duty---Validity---Request of the appellant was not admissible under the law as Central Excise Duty and Sales Tax were two distinct taxes, levied under Items Nos. 44 & 49 respectively of Fourth Schedule (Legislative List, Par I) of the Constitution of Pakistan (1973)---Such duty and tax neither were substitute of each other or levied in lieu of one another--­Notwithstanding the fact that appellant paid Central Excise Duty on its service of provision of liquors (including alcoholic liquor), he was liable to. pay sales -tax on the taxable supply of alcoholic liquors during the period involved---Demand for payment of sales tax had been made correctly and lawfully and had to be paid as such---Demand was confirmed by the Appellate Tribunal except penalty which was remitted on the ground that the period involved was the initial days of levy of sales tax at retail stage 'and the appellant's delay/default might not have been intentional or deliberate till it was pointed out to him---Order was modified to the extent of remission of penalty only by the Appellate Tribunal. ---[2000 PTD 3765 reversed]. 2002 PTD 1912 rel. 2000 PTD 3765 reversed. JUDGMENT S. M. KAZIMI, MEMBER (TECHNICAL).-----This judgment disposes of the appeal filed by Messrs New Greens Hotel, Peshawar, against the Order-in-Original No.29 of 2002, dated 18-3-2002 (dispatched on 1-4-2002) passed by the learned Deputy Collector (Adjudication), Peshawar. 2. Briefly, the facts of the case are that Messrs New Greens Hotel, Peshawar, made taxable supply of alcoholic liquor `to its consumers during the period from 1-9-1998 to 15-8-1999 but failed to pay retail sales tax leviable thereon in terms of section 3 and section 3AA of the Sales Tax Act, 1990, read with Notification No.S.R.O. 583(I)/98, dated 12-6-1998 causing short-payment of…

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