Law: Sales Tax Act, 1990

Section: 45B,2(9)(33)(41)(43)(46),3(1A),6,7(1)(2) (i),8(1)(a),11(2),23(1),26,33(2)(cc),34( 1),36(1),48,73

Sales Tax Act (VII of 1990)---Ss. 45-B, 2(9)(33)(41)(43)(46), 3(1A), 6, 7(1)(2)(i), 8(1)(a), 11(2), 23(1), 26, 33(2)(cc), 34(1), 36(1), 48 & 73---S.R.O. 578(I)/98 dated 12-6-1998---Appeal---Appropriate forum---Appeal was instituted before Collector (Appeals)---Appeal was disposed of with the observations and direction that appellant should approach the right forum namely the Appellate Tribunal and file appeal there as clearly mentioned in order-in-­original of Collector (Adjudication) and said forum could not interfere and will not take upon itself the rectification of mistake committed by the appellant---Validity---Section 45-B, Sales Tax Act, 1990 was effective from 1-7-2005---Appeal against order passed by any officer of Sales Tax was to be preferred before Collector (Appeals)---Appeal was very much competent before the Collector (Appeals) and the law in this context had not been properly appreciated by the Collector (Appeals)---Order in original passed by the Collector (Adjudication) was maintainable before Collector (Appeals). JUDGMENT ABDUS SALAM KHAWAR, CHAIRMAN/MEMBER (JUDICIAL).---This appeal is directed against Order-in-Appeal No.40-41-2007 dated 26-12-2006 (dispatched on 28-2-2007) passed by the learned Collector (Appeals), Collectorate of Customs, Sales Tax, Federal Excise, Custom House, Lahore. 2. Briefly the matter in controversy is that a team of DRRA audited the sales tax record of Messrs Colony Textile Mills, Ltd, Islamabad, Multan for the period 2002-2003 (October, 2002 to September 2003) and observed that the appellant had short paid sales tax amounting to Rs.63,34,685 and further tax of Rs.1,89,897 due to the excess adjustment of input tax/G.S.T. on electricity bills on the electricity used both in the mill and also in the residential colony of the mills employees. The appellant was charged for alleged contravention of the provisions of sections 2 (9), (33), (41), (43),(46), 3(1A),6, 7(1)(2)(i), 8(1)(a), 11(2), 23(1), 26,33(2)(cc), 34(1), 36(1) (Deliberate Act), 48 S.R.O. 578(I)/98 dated 12-6-1998 and section 73 of the Sales Tax Act, 1990. The matter was reported for adjudication in consequence of the adjudication the appellants were…

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