Law: Sales Tax Act, 1990

Section: 33,34A

(SALES TAX ACT, 1990)]........Sections 33 & 34-A.....The payment of principal amount of sales tax was paid and not challenged, the request for disposal of appeal regarding penal amount in the light of amnesty order S. R.O. No. 463(I)/2007 is therefore allowed.--Learned counsel for the petitioner submits that whole of the amount of sales tax has already been paid and it is only the penal amount which is subject-matter of this appeal. Further relies upon Notification S.R.O. 463(I)/2007, dated 9th June, 2007 issued by the Revenue Division, Government of Pakistan, Ministry of Finance, Economic Affairs, Islamabad. This appeal is accordingly requested to be disposed of in terms of the amnesty extended to all registered persons who had paid standing principal amount of sales tax by 30th June, 2007. The payment of principal amount of the sales tax however is not challenged. Therefore, without going into the merits of the case we will allow the request of the petitioner for disposal of the appeal in the light of the aforesaid amnesty order/S.R.O., dated 9-6-2007. Section 47.....Defects or defaults, mere ministerial in nature do not have any bearing on the merits of case or the questions proposed.--Learned counsel for the respondent-Revenue objects the maintainability of this application on the ground that it is not framed in accordance with the provisions of section 47 of the Sales Tax Act, 1990. The defects or defaults pointed out by' him are mere ministerial in nature which do not have any bearing on the merits of the case or the questions which have been proposed as those of law arising out of the impugned order of the Tribunal. JUDGMENT MR. JUSTICE NASIM SIKANDAR.--(1). This reference application under section 47 of the Sales Tax Act, 1990 seeks framing and return of answer to the following proposed questions of law alleged to have arisen out of the order of the Customs, Excise and Sales Tax Appellate Tribunal, Bench-I, Lahore, dated 12-5-2007:-- (a) Whether the applicant is entitled to the grant of the amnesty announced by C.B.R./F.B.R. vide S.R.O. No. 463(I)/2007, dated 9-6-2007 read with the clarification letter, dated 30-6-2007? (b) Whether all the…

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