Law:

Section:

(a) Sales Tax Act (VII of 1990)--- ----Ss. 34(1), 33(5) & 2(37)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9---Default surcharge---Complainant was served with a fresh show-cause notice for the same allegation, same charges and for the same period, which were earlier adjudicated upon up to the level of Appellate Tribunal---Complainant submitted that the matter had already been adjudicated upon and since the show-cause notice involved the same charge and the same period and the Appellate Tribunal had waived off the default surcharge and penalty, the Department was not competent to re-adjudicate the matter as it would amount to violating the Appellate Tribunal's order---Ignoring the complainant's reply and Appellate Tribunal's , Adjudicating Officer passed a fresh Order-in-Original directing the complainant to pay default surcharge and penalty for the period already adjudicated upon by the Appellate Tribunal---Validity---Since the late payment was due to sufficient cause as held by the Appellate Tribunal there was no point 'in issuing a new show-cause notice and deciding the case afresh for the same offence i.e. late payment of tax for the same period---Collectorate should have realized the spirit of the Tribunal's order and restrained from issuing fresh show-cause notice and re-deciding the case for the same offence and the same period which had already been adjudicated upon---Department's action amounted to double jeopardy resulting in punishing the complainant for the same offence which had already been adjudicated upon---Show-cause notice and Order-in-Original were illegal and void---Maladministration was established---Federal Tax Ombudsman recommended that Revenue Division was to direct the competent authority to re-open show-cause notice and the Order-in-Original under S.45A of 'the Sales Tax Act, 1990 and quash them being illegal and void and direct the' Collectorate to implement. Appellate Tribunal's order unless the Collectorate had filed an appeal against the aforesaid order of the Tribunal and had obtained a stay order from the competent Court against operation of Tribunal's . (b) Sales Tax Act (VII of 1990)---…

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