Law: Sales Tax Act, 1990

Section: 3,33,34

Sales Tax Act (VII of 1990)---Ss. 3, 33 & 34---Scope of tax---Ex parte assessment---Non-service of notice---Demand of sales tax alongwith additional tax and penalty--­Validity---No record showing service of any notices of hearing on appellant had been brought on file and in the absence of any such record it could be said with confidence that none of these notices were served on the appellant and this being the position, the ex parte order passed by the Adjudicating Officer was out right illegal which could not be sustained---Assessment was set aside and the case was remitted by the Appellate Tribunal for fresh decision according to law after hearing the parties and after receiving the evidence which they may like to produce. JUDGMENT MIAN ABDUL QAYYUM, MEMBER (JUDICIAL).----This appeal is directed against the Sales Tax Order-in-Original No.9 of 2001, dated 11-1-2001 (dispatched on 17-1-2001) passed by the learned Deputy Collector (Adjudication), Faisalabad whereby the appellant has been directed to pay an amount of Rs.2,15,079 on account of sales tax alongwith additional tax and a penalty of 30 % of the amount of tax involved. 2. Admittedly the impugned…

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