Law: Sales Tax Act, 1990

Section: 2,2(44),34

Law: Constitution of Pakistan, 1973

Section: 199

Sales Tax Act (VII of 1990)---Ss. 2(44) & 34---Constitution of Pakistan (1973), Art.199--­Constitutional petition---Ad hoc deposits ---Chargeability of sales tax--­Show-cause notice was issued by Authorities to the petitioner to the effect that at the time of receipt of advance payment of value of supply, tax was charged for the value at the rate of 18% of the value, but later on it was paid to the Government at the rate of 12.5% and in. that way petitioner did not pay/deposit differential amount of tax 5.5% which was collected by petitioner from the customers---Petitioners in the show­ cause notice was also directed to show as to why he should not pay additional tax leviable under S.34 of Sales Tax Act, 1990---Petitioner had sought declaration in his Constitutional petition to the effect that ad hoc deposits received by him did not fall within the ambit of S.2(44) of Sales Tax Act, 1990 and that proposed levy of sales tax on ad hoc deposits was illegal, invalid and of no legal effect---Petitioner had stated that question in dispute had already been decided by the High Court in the case reported as 2002 PTD 2440 and that matter in dispute could be decided in the light of the said ---Matter was remanded to Additional Collector to decide same in accordance with reported and also to decide issue of alleged short deposits of 5.5% by the petitioner after giving him opportunity of hearing. Pak Suzuki Motor Company Limited v. Federation of Pakistan 2002 PTD 2440 ref. JUDGMENT S.A. SARWANA, J.---This petition has been filed, inter alia, to seek a declaration that the ad hoc deposits, received by the petitioner do not fall within the ambit of section 2(44) of the Sales Tax Act, 1990, and therefore, the proposed levy of sales tax on these ad hoc deposits is illegal, invalid and of no legal effect. 2. Learned counsel for the petitioner states that this question has been decided by Division Bench of this Court as Pak Suzuki Motor Company Limited v. Federation of Pakistan (2002 PTD 2440). However, learned counsel for the respondent states that the issue in the present petition is distinguishable inasmuch as in the…

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