Law: Sales Tax Act, 1990

Section: 47,3(1A)

Sales Tax Act (VII of 1990)--Ss. 47 & 3(1-A)---Finance Act (III of 1998)---Appeal to High Court--­Additional tax---Further tax---Levy of additional tax for normal delay of payment of further tax---Validity---Levy of further tax was struck down---No question of payment of further tax in circumstances could arise. C. Ps. Nos.1956/L of 1999; 149/L of 2000 and 474/P of 1999 ref. JUDGMENT NASIM SIKANDAR, J.---The appellant is a registered person. In a report by the Audit Wing of the Revenue it was pointed out that - an amount of Rs.68,137 due as further tax for the period of July, 1998 was deposited by the appellant on 7-9-1998 instead of 15-8-1998. Therefore it was found liable to pay additional tax for the month of July. After issuance of a show-cause notice adjudication proceedings were undertaking which resulted in an order in original whereby the appellant was required to pay additional tax for late payment of further tax amounting to Rs.68,137 as noted above. 2. On appeal a Division Bench of the Customs, Excise & Sales Tax Appellate Tribunal, Lahore Bench found in favour of the appellant and set aside the order on the ground that there was no justification for levy of additional tax. In the view of the learned Members further tax was levied w.e.f. 1-7-1998 'vide Finance Act, 1998 and as soon as the appellant came to know of it the amount of further tax was deposited on 7-9-1998 which involved a nominal delay. Hence this further appeal by the department. 3. Learned counsel for the respondent-Revenue at the outset states that the aforesaid further tax of one percent imposed by Finance Act, 1998 having already been struck down by the Supreme Court of Pakistan on 19-5-2002 in C. P. No. 1956-L of 1999 and…

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