Law: Sales Tax Act, (III of 1951)

Section: 11

Sales Tax Act (III of 1951)---S.11---Sales Tax Act (VII of 1990), S.11---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)---Estimation of sales---Review---Show-cause notice---Taxation Officer had expressed his intention to estimate the complainant's sales for assessment years 2001-2002 & 2002-2003 at allegedly excessive figures---Such show-cause notice caused grievance to the complainant---Complainant sought review of the order passed on the grounds that Federal Tax Ombudsman in an earlier decision had directed the Assessing Officer to assess the applicant's sales at the figure estimated by the survey team instead of the estimates of the Inspector---Validity---Second review application was rejected by the Federal Tax Ombudsman on the ground that survey team had not taken estimate of the stock available at the workshop situated at different place---Assessing Officer was not under legal obligation to adopt the estimates of the survey teams---Findings in referred complaint were not relevant---All the contentions were already considered in the findings/decision sought to be reviewed---Complainant could rebut the departments complaint during assessment proceedings---Review application was rejected in circumstances. ORDER This is a review application filed by the complainant/applicant regarding the order, dated 14-2-2004 in Review Application No.195 of 2003 which related to the findings/decision, dated 10-10-2003 in Complaint No. 1013-L of 2003. 2. The facts are that the complaint had been filed against the show-cause notice, dated 26-3-2003 in which the taxation officer had expressed his intention to estimate the applicant's sales for the assessment years 2001-2002 and 2002-2003 at the allegedly excessive figures of Rs.13,500,000 and Rs.14,850,000 against the declared sales of Rs.1,750,000 and Rs.903,548 respectively for the two years. The contention of the complainant/applicant was that a survey of the business had already been conducted by a survey team on 22-6-2000 in which the sales had been estimated at Rs.2,850,000 while a show-cause notice had been issued on the basis of a purported enquiry report of the Circle Inspector, dated…

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