2003 PLP (Trib (PTD)
N/A
| Citation | 2003 PLP (Trib (PTD) |
| Forum / Court | Customs, Central Excise and Sales Tax Appellate Tribunal |
| Bench Members | Mian Abdul Qayyum, Member (Judicial) and Zafar‑ul‑Majeed, Member (Technical) |
| Parties | N/A |
| Primary Law | Sales Tax Act (VII of 1990)‑‑‑ |
Q1: What are the key laws and sections cited in 2003 PLP (Trib (PTD)?
This judgment primarily cites: Sales Tax Act (VII of 1990)‑‑‑ as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2003 PLP (Trib (PTD)?
The case was heard and decided by the Customs, Central Excise and Sales Tax Appellate Tribunal bench comprising: Mian Abdul Qayyum, Member (Judicial) and Zafar‑ul‑Majeed, Member (Technical).
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2003 PLP (Trib (PTD) (N/A). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Muhammad Yaqoob for Appellant.
- Imran Tariq, D.R. for Respondent.
- Date of hearing: 21st February, 2002
Headnotes / Summary
‑‑‑‑Ss. 3, 33 & 34‑‑‑Scope of tax‑‑‑Ex parte assessment‑‑‑Non‑service of notice‑‑‑Demand of sales tax alongwith additional tax and penalty‑‑ Validity‑‑‑No record showing service of any notices of hearing on appellant had been brought on file and in the absence of any such record it could be said with confidence that none of these notices were served on the appellant and this being the position, the ex parte order passed by the Adjudicating Officer was out right illegal which could not be sustained‑‑‑Assessment was set aside and the case was remitted by the Appellate Tribunal for fresh decision according to law after hearing the parties and after receiving the evidence which they may like to produce.
Judgment & Decree
MIAN ABDUL QAYYUM, MEMBER (JUDICIAL).‑
This appeal is directed against the Sales Tax Order‑in‑Original No.9 of 2001, dated 11‑1‑2001 (dispatched on 17‑1‑2001) passed by the learned Deputy Collector (Adjudication), Faisalabad whereby the appellant has been directed to pay an amount of Rs.2,15,079 on account of sales tax alongwith additional tax and a penalty of 30 % of the amount of tax involved.
2. Admittedly the impugned order has been passed ex parte. It .has been specifically pleaded in Ground No.1 of the memorandum of appeal that no notice of hearing shown to have been issued for 18‑12‑2000, 1‑1‑2001 and 10‑1‑2001 was served on the appellant. The same plea was advanced forcefully during the course of arguments which the learned D.R. has not been able to meet successfully because not record showing service of any of these notices of hearing on the appellant has been brought on the file and in the absence of any such record it can be said with confidence that none of these notices were served on the appellant and this being the position, the ex parte order passed by the learned Adjudicating Officer is an out right illegality which cannot be sustained. The same is set aside and the case is remitted to the learned Adjudicating Officer for a fresh decision according to law after hearing the parties and after receiving the evidence which they may like to produce. C.M.A./712/Tax (Trib.) Case remitted.