| Case ID |
0373038d-85fe-40a5-8e5b-40f16e1d596f |
| Body |
View case body. Login to View |
| Case Number |
S.T.A. No. 214/LB of 2010 |
| Decision Date |
Jan 19, 2011 |
| Hearing Date |
|
| Decision |
The Appellate Tribunal Inland Revenue held that the imposition of penalty and additional tax under the Sales Tax Act was not mandatory, and there exists discretion with the authorities to allow concessions. The Tribunal directed that any demand over and above the actual liability determined in an audit should be deleted, along with the additional tax and penalty imposed due to the delay in payment, which was not considered willful. The case highlighted the importance of lawful authority and proper jurisdiction in tax assessments, specifically the requirement of notifications published in the official Gazette appointing tax authorities. |
| Summary |
This case involves the Punjab Beverages Company (PVT.) LTD., which challenged the tax demands imposed by the C.I.R., R.T.O., Faisalabad. The Appellate Tribunal reviewed the Sales Tax Act of 1990, particularly sections 33, 34, and 11(5), focusing on the legal authority of the Deputy Commissioner to issue tax assessments without proper notification in the official Gazette. The Tribunal emphasized that the imposition of additional taxes and penalties is discretionary and not mandatory, especially in circumstances where the taxpayer has made efforts to comply with tax obligations by seeking installment payments. The Tribunal's decision reinforces the principles of lawful authority in tax assessments, ensuring that taxpayers are not unjustly penalized in situations where they have acted reasonably. The case also refers to previous judgments that underscore the necessity of following legal protocols in tax administration. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
SYED NADEEM SAQLAIN, JUDICIAL MEMBER,
SOHAIL AFZAL, ACCOUNTANT MEMBER
|
| Lawyers |
Shahid Pervez Jami for Appellant,
Rizwan Ahmed Urfi, D.R. for Respondent
|
| Petitioners |
PUNJAB BEVERAGES COMPANY (PVT.) LTD., FAISALABAD
|
| Respondents |
C.I.R., R.T.O., FAISALABAD
|
| Citations |
2012 SLD 204,
2012 PTD 1094
|
| Other Citations |
2004 SCMR 456,
2004 PTD 1179,
2005 PTD 2286,
1983 PTD 117,
2006 PTD 2821,
2003 PTD 757
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
33,
34,
11(5)
|