Law: Sales Tax Act, 1990

Section: 19,26,45,A19

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9,11

Sales Tax Act (VII of 1990)--Ss. -A19, 26 & 45---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss.9 & 11---Non-filing of monthly tax return by complainant after its ex parte compulsory registration---Imposition of penalty---Plea of complainant was that due to closure of communication means during winter season, he could not receive notice either prior to registration or afterwards regarding non-filing of return---Validity---Respondent could not furnish any proof regarding service of notice nor produced evidence providing basis for compulsory registration---No enquiry had been made to determine turnover of complainant---Impugned orders were arbitrary, baseless, contrary to law and suffered from abuse of authority---Maladministration was established---Federal Tax recommended to Revenue to cancel order of registration and order-in-original under S.45-A of Sales Tax Act, 1990 and conduct fresh proceedings after enquiries and proper service of show cause/hearing notice on complainant. DECISION/FINDINGS JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN).---Brief facts of the case are that the complainant runs a hotel and restaurant in Naran. He received an ex parte order-in-original dated 14-7-2003 from the concerned Deputy Collector imposing a penalty of Rs.5,000 for non-filing of monthly sales tax return for March, 2003 and thus came to know that he had been compulsorily registered under section 19 of the Sales Tax Act. On contacting the sales tax office the complainant was further informed that a penalty of Rs.5,000 had also been imposed upon him vide an ex parte order-in-­original dated 30-4-2003 for non-filing of return for the month of February 2003. It is contended that the complainant was penalized without hearing as no show-cause notice was served on him for compulsory registration or for imposition of penalty as alleged in the order-in-original dated 30-4-2003 which was personally collected by him and by then the time for appeal had expired. It is prayed that the complainant be declared exempt from levy of sales tax as he was not earning taxable turnover and the order-in-original dated 30-4-2003 be vacated. 2. In…

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