2008 PLP (Trib (PTD)
N/A
| Citation | 2008 PLP (Trib (PTD) |
| Forum / Court | Customs, Excise and Sales Tax Appellate Tribunal |
| Bench Members | Syed Kazim Raza Shamsi, Member (Judicial) |
| Parties | N/A |
| Primary Law | Sales Tax Act (VII of 1990) |
Q1: What are the key laws and sections cited in 2008 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 2008 PLP (Trib (PTD)?
The case was heard and decided by the Customs, Excise and Sales Tax Appellate Tribunal bench comprising: Syed Kazim Raza Shamsi, Member (Judicial).
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2008 PLP (Trib (PTD) (N/A). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Muhammad Irfan for Appellant.
- Hassan Muhammad, D.S. for Respondent.
- Date of hearing: 4th December, 2007.
Headnotes / Summary
Ss.34 & 33
Supplies to blacklisted units
Late payment of tax by the blacklisted units
Levy of additional tax and penalty upon the appellant/registered person
Admittedly blacklisted unit had made the payment although it was deposited late
Levy of penalty upon the buyer i.e., appellant was totally unjustified particularly when the Central Board of Revenue itself had condoned the late payment of sales tax
Finding that appellant had deliberately and knowingly supplied the goods to blacklisted unit was not supported by any type of evidence and thus was not sustainable
Orders passed by both the forums below suffering from legal infirmity were set aside and appeal was accepted by the Appellate Tribunal holding that appellant was not liable to make payment of additional tax and penalty.
Judgment & Decree
SYED KAZIM RAZA SHAMSI, MEMBER (JUDICIAL).
This Sales Tax Appeal is directed against an order-in-appeal, dated 13-2-2006 passed by Collector Appeals, Camp Office, Multan whereby the order-in-original, dated 18-9-2004 passed by Deputy Collector (Adjudication), Multan was upheld.
2. Facts of the case briefly stated are that during the audit of registered person for the period of 2002-2003 it was noted that 800 bales of cotton lint was supplied to blacklisted units Messrs Farooq Habib and Messrs Ravi Spinning involving sales tax of Rs.10,77,
662. Upon this detection a show-cause notice was served upon the, registered person which was contested on the ground that it was not conveyed to the registered person was declared blacklisted by Department and that Messrs Farooq Habib Mills had deposited the tax amounting to Rs.666,668 and that the registered person cannot be burdened with additional tax and penalty due to the late payment by the supplier. The Deputy Collector (Adjudication) after hearing the parties did not agree with the contentions of the registered person and adjudged the liability against him. In appeal the order was upheld by the Collector Appeals, therefore, present appeal has been filed challenging the vires of the orders of both forums.
3. I have considered the submissions made by the learned counsel for the parties and examined the record. Admittedly the blacklisted unit namely Messrs Farooq Habib Mills had made the payment of Rs.666,668 although it was deposited late therefore, in the circumstances a levy of additional tax and penalty upon the buyer i.e., the appellant was totally unjustified particularly when the C.B.R. itself is some cases had condoned the late payment of sales tax. The finding of the Collector Appeals that the appellant had deliberately and knowingly supplied the cotton lint to black-listed unit is not supported by any type of evidence therefore, is not sustainable. The orders passed by both the forums below suffering from legal infirmity are, therefore, set aside.
4. For the foregoing reasons, the appeal is accepted by setting aside the impugned order and it is held that the appellant is not liable to make payment of additional tax and penalty. Parties be informed through registered post or by UMS.
5. File be consigned after completion. C.M.A./83/Tax (Trib) Appeal accepted.