Law: Sales Tax Act, 1990

Section: 34,26,26A,26AA,2(9),33,34

(a) Sales Tax Act (VII of 1990)---Ss. 34 (as amended by Finance Act (IX of 1996) & 46---Substitution of words "shall pay" for words "shall be liable to pay" as used in S.34 of Sales Tax Act, 1990---Effect---Prior to such substitution imposition of additional tax was not a necessary consequence or corollary to non-payment of sales tax within time, but was subject to determination of liability to pay additional tax on the basis of discretion vested in appropriate officer, who was to adjudge the same keeping in view facts and circumstances of each case explaining the causes of delayed payment of sales tax---Legislature in its wisdom had changed the law---Position had undergone a material change after substitution of words "shall pay" for words "shall be liable to pay", whereby element of discretion of appropriate officers had been taken away and imposition of additional tax had become a necessary and automatic legal consequence of belated payment of sales tax---Wisdom of Legislature could not be questioned before Tribunal, which did not have any jurisdiction to strike down such amendment for not having inherent supervisory, suo motu or constitutional jurisdiction. 1995 PTD 91; 1999 PTD 1308 and Custom Appeal No.4 of 1998 ref. (b) Sales Tax Act (VII of 1990)--- --Ss. 34 [as amended by Finance Act (IX of 1996)], 34-A [as inserted v Finance Act (I of 1999)] and substituted by Finance Act (XXV of 2001)) & 46---Exemption from penalty and additional tax---Jurisdiction of Authority and Tribunal---Scope---Appropriate Officer after amendment of S.34 of Sales Tax Act, 1990, did not have any discretion to waive additional tax---Authority once coming to the conclusion that sales tax due had not been paid or had been paid late, then imposition of additional tax was automatic--Tribunal being a creature of statute had no jurisdiction to allow relief to an assessee, which appropriate officer could not grant in view of express provisions of S.34 of Sales Tax Act, 1990---Tribunal could examine question of levy of sales tax, if it came to conclusion that sales tax was not leviable at all, then it could examine question of imposition of additional tax' and penalty and allow…

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