Law: Sales Tax Act, 1990

Section: 73,37,25

Sales Tax Act (VII of 1990)---SS. 73, 37 & 25---Certain transactions not admissible---Registered person adjusted input tax on purchase of soda ash but failed to produce the Bank draft/instruments despite notices under Ss. 25 and 37 of the Sales Tax Act, 1990, as proof of payment under S. 73 of the Sales Tax Act, 1990---Ex parte order in original was passed and appeal against such order was also dismissed by the First Appellate Authority---Appellant pointed out that a show-cause notice was issued which was duly replied at the time of last hearing of the case at the adjudicating stage, therefore, for about one year and five months the case was not taken up---Appellant stated that on visit of Collectorate, he was informed that appeal had already been dismissed and he was directed to deposit the outstanding amount---Validity---Admittedly the case was adjourned on 20-3-2004 and again taken up on 28-8-2005 when no body appeared on behalf of the appellant---Nothing was available on record to suggest that the appellant was duly served notices about the date of hearing and he wilfully absented---Appellant had not been provided adequate opportunity to plead the case at the adjudication stage---First Appellate Authority had not properly appreciated this point therefore, the appeal was accepted and the order was set aside---Case was remanded to the adjudication authority to adjudicate the same afresh after affording proper opportunity to the parties. JUDGMENT ABDUS SALAM KHAWAR, MEMBER (JUDICIAL)/CHAIRMAN.---This appeal has been directed against Order-in-Appeal No.116 of 2007 dated 23-4-2007 of Messrs Khyber Chemical Corporation v. Collector Customs, Central Excise and Sales Tax (Adjudication) Peshawar and the Senior Auditor Sales Tax & Federal Excise, Peshawar. 2. The brief facts of the case are that the Senior Auditor, Collectorate of Sales Tax and Central Excise Peshawar vide contravention report No. ST(Contra)/99/03 dated 10-5-2003 reported that during the course of audit/scrutiny of records of Messrs Khyber Chemical Corporation near Ghani Glass Hattar Haripur, it was observed by the audit team that registered person adjusted input tax amounting to Rs.3,95,200…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492