Reduced rate

Contention was that admittedly, rate or additional tax at the relevant time was 2%, but rate of tax having been reduced to 1% subsequently, the assessee was entitled to reduced rate

Validity

Held, there was absolutely no controversy about the levy but the assessee wilfully and on purpose defaulted in payment or' a self-assessed amount of sales tax which had been recovered from the buyers and required to be deposited in government exchequer by due date

Assessee was guilty of withholding illegally the amount of tax collected on behalf of government and, as such it was not entitled to any dispensation

Assessee was liable to pay additional tax at the rate as it existed at the relevant time and it was not authorized to change it on its own. by applying lower rate of tax

Assessee having failed to pay correct amount of tax in accordance with the provisions of S.R.O. 247(I)/2004 dated 5-5-2004, it was not entitled to the amnesty granted thereunder either

Assessee was directed to pay additional tax at the rate of 2% per month as prescribed under S.34(1) of the Sales Tax Act, 1990, as it existed at the relevant time

Order was modified by the Appellate Tribunal accordingly.