Law: Sales Tax Act, 1990

Section: 36

Law: Constitution of Pakistan, 1973

Section: 199

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 32

Sales Tax Act (VII of 1990)---S.36---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.32---Constitution of Pakistan (1973), Art.199---Constitutional petition---Recovery of tax along with additional taxes and penalties---Reference to the President of Pakistan---Petitioner by show-cause notice was asked to make payment of amount along with additional taxes and penalties---Contention of the petitioner was that. according to S.36(3) of Sales Tax Act, 1990, the Additional Collector was to determine the amount of tax after considering the objection of the person served with a notice to show-cause under subsections (1)(2) of S.36 of the Sales Tax Act, 1990---Such determination in terms of proviso of subsection (3) of S.36 of Sales Tax Act, 1990 was to be made within 90 days from the date on which show-cause notice was initially served---Counsel further contended that Additional Collector failed to comply with the proviso to S.36 of Sales Tax' Act, 1990 which proviso had made it clear that time was of the essence in such matters---Petitioner was well within his right to have moved an application to the Federal Tax Ombudsman for redressal of his grievance to the extent that the petitioner was not obliged to pay the amount enumerated in the show-cause notice, especially when the essential condition of 90 days contained in the proviso had not been fulfilled---Federal Tux Ombudsman, however decided that matter against petitioner---Prima facie, the order of Federal Tax Ombudsman was silent as regarded the non-compliance of Proviso to S.36 of Sales Tax Act, 1990---Appeal in that regard had been filed before the President of Pakistan and a period of more than 5 months had elapsed, but no decision had been taken by the President of Pakistan---Impugned recovery was stayed till such time the matter was decided by the President of Pakistan. ORDER IRFAN QADIR, J.---Learned counsel for the petitioner contends that a show-cause notice was issued to him on 25-2-2008 whereby the petitioners were asked to make payment of Rs.5,41,831 along with additional taxes and penalties. He further contends that according to section 36(3) of the Sales Tax Act, the…

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