Law: Sales Tax Act, 1990

Section: 31(A),3b(1),34

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Sales Tax Act (VII of 1990)---Ss. 3-1(A), 3-b(1) & 34---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3)---Scope of tax---Input tax adjustment---Sales tax was collected by WAPDA on electricity bill--­Input tax adjustment was claimed---Credit of such collected sales tax was subsequently given by WAPDA and taxpayer accordingly did not reduce the same from input tax which caused short payment---Demand of such principal amount alongwith additional tax---Principal amount was paid alongwith part payment of addition tax---In respect of remaining part payment of additional tax, assessee contended that WAPDA was responsible for payment of .sales tax instead of refunding the same and thus he was not responsible to pay additional tax---Such fractional amount of additional tax was demanded by a non-speaking order--­Validity---Order was not a speaking order rather, it could hardly be considered as order-- -Adjudication Officer had not given any consideration to the arguments of the complainant submitted in reply to the show-cause notice-- -Order-in-original was not a valid order and the charge of additional tax created could not be considered a legal charge--­Order was arbitrary and contrary to law---Maladministration was established---Federal Tax Ombudsman recommended that the demand of addition of Rs.14,757 created against the complainant be deleted and the amount of Rs.14,769 additionally paid by the complainant be refunded to him. FINDINGS/DECISION Brief facts of the case as stated by the complainant are that WAPDA charged and collected from the complainant as sales tax a sum of Rs.59,372 in the electricity bill for the billing month of February, 2000. The complainant made the payment on 28-2-2000 and claimed the amount as input tax against output tax in the monthly return. Subsequently in the bill for March, 2000 the complainant was given credit of Rs.59,076 by WAPDA. Since the nature of credit/refund was not indicated and the amount of credit was different from the amount charged -as sales tax the complainant did not make any enquiries from the electricity department in this regard. 2. The Sales Tax Audit Department made a…

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