Law: Sales Tax Act, 1990

Section: 33,33(9)(c),25

Sales Tax Act (VII of 1990)---Ss. 33(9)(c) & 25---Offences and penalties---Access to record, documents, etc. ---Levy of penalty of Rs.50,000 for failure to produce tax record for audit---Appellant contended that he had not received any notice for production of record for audit proposes---Audit of appellant unit had already been completed and produced "Audit Completion Certificate"---Department accepted the genuineness of the certificate and did not raise any objection regarding its issuance and validity---On the basis of such 'Audit Completion Certificate' appellant contended that no audit was required to be conducted prior to such audit---Department also failed to produce any record showing proper service of notice upon the appellant for production of record or for hearing of the appellant---No justification, existed for imposing any penalty on the appellant---Appeal was accepted by the Appellate Tribunal and order in original and order in appeal were set aside. JUDGMENT CH. FARRUKH MAHMUD, MEMBER (JUDICIAL).---Brief facts of the case are that the staff of Sales Tax, External Audit, Lahore requested the appellant unit to produce tax record for the year 1999-2000 for audit purposes which the appellant failed to produce and as such he was charged for violation of section 25 of the Sales Tax Act, 1990 punishable under section 99(6A)(C) ibid. Allegedly, a show-cause notice was issued to the appellant unit who did not appear and finally Order-in-Original No. 06/05, dated 13-5-2005 (dispatched on 21-6-2005) was passed imposing penalty of Rs.50,000 by the learned Adjudicating Officer. Feeling aggrieved, the appellant filed appeal before the learned Collector Customs, Sales Tax and Federal Excise (Appeals), Lahore who did not agree with the contention of the appellant, and consequently dismissed the appeal and upheld the impugned order vide Order-in-Appeal No.ST-02/2005, dated 11-8-2005. The appellant feeling dissatisfied has assailed the said order before this Forum. 2. I have heard both the parties and perused the record. The respondent has raised preliminary objection regarding late filing of the appeal. It is stated that the impugned order in appeal was passed…

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