Law: Sales Tax Act, 1990

Section: 3,3(1),34,33(2)(cc)

Sales Tax Act (VII of 1990)---Ss. 3(1), 34 & 33(2)(cc)---Scope of tax---Brief order was passed directing the appellant to deposit evaded amount of sales tax along with additional tax and penalty @3 %---Validity---Adjudicating Officer had passed a brief order without passing a detailed in respect of each allegation ignoring the contentions of the parties---Department had summarily passed the order which was unlawful as contention of the appellant had been completely ignored and a sketchy and non-speaking order had been passed which manifested non-application of judicious mind---Adjudicating Officer was required to give due consideration to the contentions of the parties and then give a detailed in respect of each allegation---Order was set aside and case was remanded to Adjudicating Officer for de novo consideration on merit after giving due consideration to the contentions/arguments advanced at the time of hearing and affording opportunity of hearing to the parties concerned. JUDGMENT SAEED AKHAR, MEMBER (TECHNICAL)---This appeal is directed against Order-in-Original No. 50 of 2004 passed by the learned Additional Collector, Customs, Sales Tax and Central Excise (Adjudication), Lahore issued vide C. No.137-ST/Cont/Adc/Lhr/Adj 2003/438, dated 31-10-2004 whereunder the appellant was directed to deposit evaded amount of sales tax amounting to Rs.8,720,258 along A with additional tax and penalty @ 3% of the tax involved under sections 3(1), 34 and 33(2)(cc) of the Sales Tax Act, 1990. Penalty of Rs.10,000 was also imposed on the appellant under section 33(1) of the Sales Tax Act, 1990. According to report audit of the sales tax record of the appellant was conducted by the auditors of Collectorate of Sales Tax and Central Excise, Lahore who observed certain irregularities which were reported to the Adjudicating Officer for the issuance of show-cause notice. The Adjudicating Officer issued show-cause notice on the basis of following audit observations:- (1) The registered person in the sales tax records declared the closing stock valuing Rs.1,511,475 but the whereabouts of the stock was not disclosed despite repeated notices issued by the Sales Tax Authorities.…

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