Law: Sales Tax Act, 1990

Section: 3,33,34(1),46

[SALES TAX ACT, 1990)].......Sections 33, 34 & 46-----The Tribunal has discretion to waive/remit additional tax and penalties.--The issue if the Tribunal had any discretion to waive or remit additional tax or penalty in the face of the provisions of section 34 of the act. The decision on which would depend upon the question of recovery of additional tax. The Hon"ble Court in the facts and circumstances of the case before it held that non-payment of the sales tax within the tax period was neither willful nor it could be construed to be mala fide evasion or payment of duty. Accordingly the recovery of additional tax as penalty or otherwise was found to be unjustified in law. The Tribunal found as a fact that in the given situation including prevailing uncertainty in application of the charging provisions of the Act the imposition of additional tax and penalties was unjustified. The use of that discretion based upon their appreciation of facts as well as the legal preposition, their finding for remitting/waiving additional tax and penalties is not open to exception. Reference to the word "shall" used in section 34(1) of the Sales Tax Act.- The finding as to the peculiar facts of a particular assessee is necessarily a finding of fact and cannot be convened into one of law simply by making a reference to the use of word "shall". ORDER MR. JUSTICE NASIM SIKANDAR.--(1-). Through this single judgment we intend to dispose of S.T.A. Nos. 3, 4, 6 & 7 of 2002. 2. These departmental appeals challenge a consolidated order recorded by the Customs, Excise & Sales Tax Appellate Tribunal, Lahore Bench-I on 11.07.2001. It is only sub-para (4) of para 9 of the impugned order which is challenged through these appeals wherein additional tax and penalties imposed were directed to be waived. 3. The respondents, manufacturing concerns of different nature were charged with violation of sections 3, 4, 6 & 7 of the Sales Tax Act, 1990 (for short the Act). Earlier it was found that they sold plant and machinery, vehicles, furniture, office equipments, scrap etc. but did not pay sales tax thereupon. 4. The respondents as registered persons challenged the order in original so…

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