LAHORE: A fibres manufacturer has failed to furnish plausible explanation for sales tax payments while agitating that the delay in this regard was not a wilful default, said sources. According to details, the manufacturer had not deposited sales tax due within the dates prescribed for contentious tax periods. The assessing officer issued show cause notice calling explanation from the taxpayer confronting the said default with the intention to impose penalty and default surcharge for each tax period. The taxpayer allegedly failed to furnish any explanation despite seeking adjournments. Resultantly, the officer Inland Revenue finalised the show cause proceedings and levied penalty and default surcharge under the relevant provisions of the law. The appellate forums observed that record suggested that the taxpayer despite seeking adjournments did not furnish any explanation for the confronted delay in sales tax payments for the disputed tax periods. A consisting delay in depositing sales tax for almost one and half year suggests that the taxpayer was habituated to making sales tax payment with delay, which constitutes wilful default. Instead, the taxpayer kept agitating frivolous excuses…