Law: Sales Tax Act, 1990

Section: 25,32,36,38

Law: General Clauses Act, 1897

Section: 24A

Sales Tax Act (VII of 1990)---Ss. 25, 32, 36 & 38---General Clauses Act (X of 1897), S.24-A---Notice of demand of tax along with additional tax and penalty issued by Assistant Collector (Adjudication) on basis of charges framed as a consequence of special audit report---Validity---Authority had not denied assessee's statement made in his affidavits that audit of his company had not been performed by Chartered Accountants, but had been done by their clerks as none of Chartered Accountants had ever visited company or examined their books of accounts---Order of special audit passed at the back of assessee was not lawful exercise of jurisdiction---Show-cause notice was vague and lacking legal requirements and proper proof---Additional tax and penalty could not be proposed against assessee in absence of his wilful and contumacious default in payment of tax---Impugned order was set aside in circumstances. Asstt: Collector v. Khyber Elec. Lamps 2001 $CMR 838; D.G. Khan Cement v. Collector of Customs 2003 PTD 1275; Caltex v. Collector 2005 PTD 480; Atlas Tyres v. Addl. Collector 2003 PTD 1593; State Cement v. Collector 2002 MLD 180; Kashmir Sugar v. Collector PTCL 2001 CL 558; Federation of Pakistan v. Ibrahim Textile 1992 SCMR 1898; Rose Color v. Chairman C.B.R. 2003 PTD 1947; PLD 1964 SC (sic); 2002 MLD 296; 1987 CLC 1246; 1988 CLC 22; 1988 SCMR 1563; 1959 ITR 388 (SC of India); (1967) 15 Taxation 103; 1978 PTD 8 SC Ind. ; (1979) 120 ITR 576;1988 PTD (Trib.) 117; 1988 PTD (Trib.) 117; 1990 PTD (Trib.) 705; 1995 PTD (Trib.) 1100; 1988 PTD 135; I.T.As. Nos. 2376, 2377 & 2378/KB of 1984-85, dated 25-5-1989; I.T.A. No.1058/KB of 1994-95 and I.T.A. No.434/KB of 1995-96; 2002 PTD 102; 2004 SCMR 456; 2002 PTD (Trib.) 300; 2005 PTD 1984; 2005 PTD 1978; 2005 PTD 1953; 2003 PTD 1445 and 2004 PTD 2771 ref. 1998 SCMR 2268; 1998 SCMR 2419 and 1999 SCMR 1071 rel. ORDER The controversy leading to the present case started with the issuance of a letter to the appellant by Assistant Collector, Sales Tax, Hyderabad on 7-6-2005. The said letter stated that under section 32(a) of the Sales Tax Act, 1990 the Central Board of Revenue had appointed Messrs Riaz Ahmed and Co.…

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