Law: Sales Tax Act, 1990

Section: 46,31,20&23

Sales Tax Act (VII of 1990)---Ss. 46, 31, 20 & 23---S.R.O. 392(I)/2001 dated 18-6-2001---S. R. O. 124(I)/2000 dated 15-3-2000---Natural Gas Rules, 1999---Appeal to Appellate Tribunal---Filing of appeal by Assistant Collector without authorization---Validity---No authorization or general delegation of powers giving the specific authorization to file the appeals had been given to the Assistant Collector in the absence of which, it shall be safe to presume that the Assistant Collector had not been delegated the powers of filing the appeals before the Tribunal---Assistant Collector at the relevant time was not competent to file the appeal on behalf of the Sales Tax Department---Appeal was held to be filed by un-authorized person and not maintainable under the provisions of S.46 of Sales Tax Act, 1990 as it stood at the relevant time---Appeal was rejected by the Appellate Tribunal. JUDGMENT MHER MUHAMMAD ARIF SARGANA, MEMBER (JUDICIAL).---This appeal has been directed against Order-in-Original No.21 of 2002 dated 22-5-2002. 2. The facts, giving rise to this appeal, are that during audit of the appellant the following discrepancies were pointed out:-- a) Change/difference in the name of registered person. b) Inadmissible tax credit on over consumption of dyes and chemicals. c) Production/supply understated. d) Out of tax period tax adjustment. e) Inadmissible input tax adjusted on double invoiced. f) Less payment of sales tax from July, 1999 to December, 1999. g) Inadmissible input adjustment on electricity and sui gas bills. h) Sales tax not charged on disposal of empty drums and bags. i) Non compliance of section 73. j) Wrong filing. k) Late filing. 3. The respondents were therefore, charged with the contravention of provisions of Sales Tax Act, 1990 and they were called upon as to why sales tax amounting to Rs.73,88,489 may not be recovered from them along with additional tax and as to why penal action be not taken against them under section 33 ibid. As a consequence of adjudication proceedings, most of the charges were settled and some were established. Hence, this appeal has been filed by the department against the issues which were settled by the learned…

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