Law: Sales Tax Act, 1990

Section: 3(1),33(4)(c),34,47

Sales Tax Act (VII of 1990)---Ss. 3(1), 33(4)(c), 34 & 47---S.R.O. No.630(I)/95, dated 2-7-1995---Payment of fixed amount of sales tax under agreement---Reference/appeal to High Court---Appellant who was engaged in running a steel Re-Rolling Mills, was paying fixed amount of sales tax during the period 1995-96 in terms of Notification S.R.O. No. 630(I)/95 dated 2-7-1995---Subsequently, appellant was directed to pay the amount alleged to have been evaded by it along with additional tax and penalty---Appeal filed by appellant against said order was dismissed by Appellate Tribunal holding that Association of Re-Rolling Mills of which appellant was a member itself approached with the request to continue with the fixed tax regime---Appellate Tribunal found that since most of the members of association had complied with the terms of agreement with the Revenue, no legal or moral justification existed on the part of appellant to refuse compliance after having initially accepted the same---Tribunal found that appellant was estopped from taking plea of non-acceptance of said agreement at such belated stage---Validity---Mere minutes of meeting between the association and the Revenue, were not enough to charge the existing tax regime fully supported by the provisions of S.3(1) of Sales Tax Act, 1990---View of the Tribunal that matter stood settled by way of an administrative arrangement, could not be accepted as correct statement of law---No levy against the express words of the statute could be made on the basis of such an agreement, much less to say of imposition of additional tax or penalties in case of non-compliance with the terms of the agreement---Levy of tax rate and collection would not depend upon the will or agreement of some gentlemen who were supposed to represent other taxpayers of their class---Impugned order of Appellate Tribunal, was set aside by the High Court, in circumstances. Crescent Re-rolling Mills, Lahore v. Assistant Collector of Sales Tax, Lahore 2005 PTD 2436 ref. ORDER This further appeal under section 47 of the Sales Tax Act, 1990 seeks to challenge an order of the Customs, Excise and Sales Tax Appellate Tribunal, Lahore recorded on…

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