Law: Sales Tax Act, 1990

Section: 10,34

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Sales Tax Act (VII of 1990)---Ss. 10 & 34---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Refund---Additional tax--­Additional tax was remitted by the Appellate Tribunal---Non-payment of refund of the same on the ground that short order of the Appellate Tribunal did not describe the facts and grounds on which the Appellate Tribunal remitted the mandatory recoverable additional tax---Validity--­Levy of additional sales tax were remitted by the Appellate Tribunal--­Application for refund of remitted additional tax was filed and ten reminders were sent but the refund was not paid---Tribunal's order should have been implemented, but the Department did not take any action for one and a half years and did not even reply to the letters and reminders and instead asked the complainant/assessee to obtain and produce the detailed order---Matter was not sub judice before the Appellate Tribunal---If Department wanted to file an appeal, they should have done so within the prescribed time limit of the issue of the Tribunal's order---Order passed by the Appellate Tribunal having attained finality, should have been implemented---Matter had been kept pending for more than two years without any justification, present case, thus was of maladministration on the part of Sales Tax Authorities--­Federal Tax Ombudsman recommended that Central Board of Revenue should direct the Collector of Customs, Sales Tax and Central Excise to decide the refund application within 15 days. FINDINGS/DECISION The complaint has been filed against the Hyderabad Sales Tax Collectorate for not granting refund of additional tax despite clear order of the Appellate Tribunal. The Complainants have stated that two Adjudications Orders Nos. 52 of 1996 and 73 of 1997 were passed directing them to. deposit additional sales tax Rs.4,80,079 and Rs.5,82,361, total amount Rs.10,62,440. The amounts were deposited and they filed an appeal against both the orders before the Appellate Tribunal on the ground that the demand was based on ex parte orders. The Appellate Tribunal, after hearing both the parties arid examining the payment record, was pleased to remit the additional…

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