Law: Sales Tax Act, 1990

Section: 2(37),3,3A,6,22,23,46

Sales Tax Act (VII of 1990)---Ss. 2(37), 3, 3-A, 6, 22, 23 & 46---Appeal to Appellate Tribunal---Allegation of maintaining double record and evasion of sales tax---Staff of Sales Tax Collectorate, audited sales tax record of the assessee had reported that assessee was maintaining double record i.e. one for sales tax purposes and one for private purpose; that assessee had suppressed sales through manipulation of record; and thus had evaded sales tax amounting to Rs.88,43,383. --Private record of assessee, was reportedly resumed by the staff and a contravention case was made out against assessee for committing tax fraud within the meaning of S.2(37) of Sales Tax Act, 1990, besides violation of provisions of Ss.3, 3-A, 6, 7, 22 & 23 of the Act---Case was decided by the Additional Collector (Adjudication), vide impugned order whereby show cause notice issued to assessee was vacated on the ground that the Department had failed to produce the private record statedly resumed by authorities from the assessee; and that authorities had failed to prove the charge of tax fraud against the assessee---Entire case of the Department was based on private record statedly resumed from assessee's premises during the course of audit, which the Department had failed to produce before the adjudicating officer despite several opportunities were given---Collectorate had failed to establish the charge of tax fraud, suppression of sales and alleged tax evasion against assessee by any cogent evidence---Impugned order was accordingly upheld and appeal of the department was rejected being without merit. JUDGMENT ZAFAR UL MAJEED, MEMBER (TECHNICAL).---This appeal has been filed by the Collector, Collectorate of Sales Tax and Central Excise, Lahore against Order-in-Original No.91 of 2004 dated 3-11-2004 passed by the Additional Collector-III, (Adjudication), Lahore. 2. The facts giving rise to this appeal are that the staff of Sales Tax Collectorate, Lahore audited the sales tax record of Messrs Imran Pipe Mills (Pvt.) Ltd., Lahore (the respondent herein) for the period July, 1998 to June, 2000 and reported that the respondent was maintaining double record i.e. one for sales tax…

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