Law: Sales Tax Act, 1990

Section: 7,11(2),22,25,31,32A,32AA,33,34,36,36(2) ,37,38,45,48,66

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

(a) Sales Tax Act (VII of 1990)---Ss. 32A & 32AA--Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3)-Special Audit by Chartered Accountant or Cost Accountants---Audit of Retailer--­Importer---Audit---Assessee contended that audit conducted through the Sales Tax Staff was without jurisdiction as the special audit was to be conducted under S.32A of the Sales Tax Act, 1990 in the case of registered importer and wholesaler by a Chartered Accountant or Cost Accountant on the basis of notification in the official Gazette by the Central Board of Revenue and audit under S.32AA of the Sales Tax Act, 1990 could be conducted in the case of a retailer by an officer of the sales tax not below the rank of an Auditor or Deputy Superintendent--­Validity ---Maladministration alleged in invoking the jurisdiction to conduct the audit through Sales Tax Staff had no substance--­Discrepancies identified by the audit team had been conceded on behalf to the Complainant/assessee. (b) Sales Tax Act (VII of 1990)----S. 34---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000). S. 2(3)---Additional tax---Admittedly liability had not been fully discharged from month to month even if the adjustment on account of input tax claim was fully allowed--­Decision of Collector (Adjudication) in respect of liability of additional tax on delayed payment was upheld by the Federal Tax Ombudsman. (c) Sales Tax Act (VII of 1990)-----Ss. 7, 11(2), 32-A, 36(2) & 45---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3)---Determination of tax liability---Input tax---Tax paid on import/purchases was not inadvertently fully claimed in the returns---Department did not allow the adjustment of such input tax not claimed inadvertently---Validity---Audit was conducted to find out the correct outputs and inputs as well as to ascertain the period-wise liability of output tax after allowing due adjustments of input tax paid during 32 specified tax periods---Audit was not meant to be discriminatory; it should ascertain the correct liability or output tax as well as correctly determine the due adjustment allowable to the…

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