| Case ID |
093c7f68-ab6a-4d80-aec1-9b090f28087f |
| Body |
View case body. Login to View |
| Case Number |
Sales Tax Appeal No. K-193 of 2006 |
| Decision Date |
Apr 20, 2010 |
| Hearing Date |
|
| Decision |
The appeal was dismissed as no loss to the national exchequer was complained. The allegations were primarily procedural lapses which were deemed condonable. The tribunal found no mens rea or tax evasion as the taxpayer had deposited the tax. The findings of the First Appellate Authority were upheld, confirming that procedural lapses do not warrant penal action under the Sales Tax Act, 1990. The decision emphasized that double taxation is not permissible under the law, and the appellant's appeal was rejected. |
| Summary |
This case revolves around the Sales Tax Appeal No. K-193 of 2006, which was decided by the Appellate Tribunal Inland Revenue on April 20, 2010. The main issue was the alleged procedural lapses concerning the collection and payment of sales tax under the Sales Tax Act, 1990. The tribunal examined the provisions of sections 73, 7, 8, 33, 34, and 36(1) of the Sales Tax Act, concluding that the allegations against the taxpayer were not substantiated. The tribunal confirmed that there was no evidence of tax evasion or loss to the national exchequer, indicating that the taxpayer had complied with the tax obligations by depositing the required amounts. This decision highlights the importance of differentiating between procedural lapses and substantive violations of tax law, reinforcing that mere procedural errors do not lead to penal consequences under the law. The case serves as a significant reference point for future tax-related appeals, particularly concerning the interpretation of procedural compliance in tax legislation. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
SYED MUHAMMAD FAROOQ SHAH, JUDICIAL MEMBER,
KHALID SIDDIQUI, ACCOUNTANT MEMBER
|
| Lawyers |
Farasat Rizvi, Senior Auditor for Appellant,
Muhammad Afzal Awan for Respondent
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2010 SLD 152 = 2010 PTD 1515
|
| Other Citations |
2002 PTD (Trib.) 1455
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
73,
7,
8,
33,
34,
36(1)
|