Law: Sales Tax Act, 1990

Section: 36,36(1),30

(a) Sales Tax Act (VII of 1990)---S. 36(1)-Ex parte adjudication of assessee's liability under S.36(1) of Sales Tax Act, 1990 for non-availability of reply to show-cause notice on file---Validity---Impugned order did not disclose any reason for non-availability of such reply on file---Record showed that Adjudicating officer had considered only documents produced by department---If matter was being delayed by assessee, then Adjudicating Officer was duty bound to provide him last and final opportunity for placing on record his point of view---Availing of certain adjournments by a party on one pretext or the other would not lead to conclusion that he had nothing to say in his defence---Impugned order did not show that ample opportunity had been provided to assessee for presenting his case---Tribunal set aside impugned order and remanded case to Adjudicating Officer for its decision afresh within specified time after taking reply to show-cause notice and other documentary evidence produced by parties and conducting detailed, inquiry into veracity of charges levelled against assessee. (b) Adjournment--- ----Availing of---Effect---Availing of certain adjournments by a party on one pretext or the other would not lead to conclusion that he had nothing to say in his defence. (c) Sales Tax Act (VII of 1990)--- ----S. 30---Adjudication Officer---Qualities stated. It is expected from an Adjudicating Officer to be unbiased and impartial while deciding a matter, because he is performing judicial functions, which are based upon the principles that no one should be condemned unheard and should not fall prey to bureaucratic inertia. Adjudicating Officer should not be amused by a huge amount detected by Audit Team and he should himself examine the matter fairy, justly and honestly with open judicial mind. JUDGMENT SYED KAZIM RAZA SHAMSI, MEMBER JUDICIAL.---This Sales Tax Appeal is directed against an order-in-original, dated 20-6-2005 passed by Collector (Adjudication) Lahore, whereby a liability of Rs.33405652 has been adjudged under section 36(1) of Sales Tax Act, 1990 against the appellant along with additional tax and 3% penalty under section 33 of the Sales Tax Act, 1990.…

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