Law: Sales Tax Act, 1990

Section: 3,3B,30,47,72

Sales Tax Act (VII of 1990)---Ss. 3-B, 30, 47 & 72---Reference to High Court---Collection of excess tax---Responsibilities and primary functions of Collector (Appeals) or quasi-judicial functionaries---Obeying and following orders of Federal Board of Revenue---Collector (Appeals) or other quasi-judicial functionaries had different responsibilities; their primary function was to determine judicially 'the valuable right of the Revenue on the one hand and the tax payer on the other---While performing such functions, said functionaries were required to decide the matter impartially and justly, they were not bound to obey and follow the instructions and orders of Federal Board of Revenue---In the present case Auditors had only pointed out that excess funds had been claimed and they had not adjudicated upon the matter---Functionaries while performing quasi-judicial duties were not required to follow the instructions of Federal Board of Revenue. Messrs Leghari Beverages (Pvt.) Ltd., Rahim Yar Khan and others v. Additional Collector Customs, Sales Tax & Central Excise, Multan and others 2005 PTD (Trib.) 1571 and Crescent Re-Polling Mills, Lahore v. Assistant Collector of Sales Tax, Lahore 2005 PTD 2436 ref. ORDER The petitioner, during the period of 2002-2003, supplied taxable goods amounting to Rs.78,44,60,446, invoking output tax amounting to Rs.11,78,22,094 and claimed input tax amounting to Rs.12,23,11,994. Petitioner, as per observation of the auditors, was entitled to get refund amounting to Rs.44,89,900 and received excess refund amounting to Rs.73,79,157 erroneously. 2. Adjudicating Officer issued show-cause notice, which was duly replied by the petitioner. It was adjudged in the adjudication proceedings, vide Order-in-Original No.477 of 2006 dated 20-10-2006, that the petitioner is liable to pay sales tax amounting to Rs.73,79,159, along with default surcharge and penalty equal to 3% of the amount of the sales tax. The appeal of the petitioner before learned Collector, Customs, Sales Tax and Federal Excise (Appeals), met the fate of dismissal vide order dated 1-3-2007. The appeal of the petitioner before the Customs, Federal Excise and Sales Tax…

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