2017 PLP 1225 (PTD)
SINDH REVENUE BOARD through Assistant Commissioner Versus Messrs TELEVISION MEDIA NETWORK (PVT.) LTD.
| Citation | 2017 PLP 1225 (PTD) |
| Forum / Court | Sindh High Court |
| Bench Members | Aqeel Ahmed Abbasi and Arshad Hussain Khan, JJ |
| Parties | SINDH REVENUE BOARD through Assistant Commissioner Versus Messrs TELEVISION MEDIA NETWORK (PVT.) LTD. |
| Primary Law | Sindh Sales Tax on Services Act (XII of 2011) |
Q1: What are the key laws and sections cited in 2017 PLP 1225 (PTD)?
This judgment primarily cites: Sindh Sales Tax on Services Act (XII of 2011) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2017 PLP 1225 (PTD)?
The case was heard and decided by the Sindh High Court bench comprising: Aqeel Ahmed Abbasi and Arshad Hussain Khan, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2017 PLP 1225 (PTD) (SINDH REVENUE BOARD through Assistant Commissioner Versus Messrs TELEVISION MEDIA NETWORK (PVT.) LTD.). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Headnotes / Summary
Ss.43, 23 & 63
Non-payment of sales tax on services
Imposition of penalty on taxpayer for non-payment of sales tax on services in terms of S.43 of the Sindh Sales Tax on Services Act, 2011
Question before the High Court was whether the Appellate Tribunal was justified in deleting penalty imposed on the taxpayer in terms of Serial Number 3 of S.43 of the Sindh Sales Tax on Services Act, 2011--Validity
Perusal of record revealed that Appellate Tribunal had confirmed penalty on the taxpayer for non-registration and failure to file returns but deleted the penalty imposed in terms of Serial Number 3 of S.43 of the Sindh Sales Tax on Services Act, 2011 for the reason that since there was no assessment order passed under S.23 of the Sindh Sales Tax on Services, 2011 by which taxpayer's liability could be determined, therefore the said penalty was not justified
High Court observed that in absence of determination of any sales tax liability through an assessment under S.23 of the Sindh Sales Tax on Services Act, 2011, penalty on taxpayer in terms of Serial Number 3 of S.43 of the Sindh Sales Tax on Services Act, 2011 could not be imposed
Order of Appellate Tribunal, therefore, depicted the correct legal position
Reference was answered, accordingly.