Law: Sales Tax Act, 1990

Section: 33,33(2)(cc),34

JUDGMENT The Judgment of the Court was delivered by Saeed Akhtar, Member (Technical). This appeal is directed against Order-in-Original No. 188/2001 passed by the learned Additional Collector, Collectorate of Customs, Sales Tax & Central Excise (Adjudication), Lahore issued vide C. No. IV-ST(12)DARR/A.O.12-99/6135 dated 12-9-2001 whereunder the respondent (now appellant) was directed to deposit additional tax amounting to Rs.11,27,937/- alongwith penalty of Rs.33,838/- u/s 34 & 33(2)(cc) of the Sales Tax Act, 1990 for late payment of sales tax for the tax period November, 1997 and March, 1998. 2. Brief facts of the case are that auditors of Directorate of Revenue Audit, Lahore during scrutiny of the sales tax records observed that the registered person deposited sales tax amounting to Rs.43,41,210/- pertaining to the tax periods November, 1997 and March, 1998 after the due date. The matter was reported to the Collectorate of Sales Tax, Lahore for necessary action. The Collector of Sales Tax, Lahore examined the audit observation of external auditors and reported the matter to the learned Adjudicating Officer for the adjudication of audit observation pertaining to recovery of additional tax and imposition of penalty. The learned Additional Collector (Adjudication) issued show cause notice bearing C. No. IV-ST(Adj)(12)DARR/A.O.12-99/171 dated 13-03-2000 to the registered person M/s Flying paper Industries wherein they were charged with the contravention of sections 3, 6, 26, 33 & 34 of the Sales Tax Act, 1990 and they were called upon to show cause as to why the evaded additional tax amounting to Rs.11,27,937/- should not be recovered from them u/s 34 of the Sales Tax act, 1990 besides penal action u/s 33 ibid. The case was fixed for hearing number of times by the learned Adjudicating Officer but Khawaja Zia Ullah, Advocate who appeared on behalf of the respondent requested for adjournment on all the occasions having no other option for the Adjudicating Officer to decide the case on the basis of evidence available on record. The learned Adjudicating Officer observed that the registered person failed to deposit due amount of sales tax amounting to…

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