| Case ID |
1a45b035-dd95-4764-b1f9-0eb07178302c |
| Body |
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| Case Number |
S. T. A. No. 177/LB of 2002 |
| Decision Date |
May 02, 2002 |
| Hearing Date |
Mar 26, 2002 |
| Decision |
The appeal was dismissed as the appellant failed to deposit the sales tax collected from customers, which constituted a breach of the Sales Tax Act. The Tribunal concluded that the imposition of additional tax was mandatory following the amendment of Section 34, and they lacked the jurisdiction to waive the imposed penalties. The facts indicated that the appellant had collected sales tax but did not fulfill the obligation to deposit it into the Government Treasury, which eliminated any basis for seeking relief from the additional tax and penalties. The decision emphasized the automatic nature of the additional tax once the liability was established under the amended law. |
| Summary |
In the case of S. T. A. No. 177/LB of 2002, the Appellate Tribunal Inland Revenue addressed critical issues regarding the imposition of additional taxes under the Sales Tax Act, 1990. The case hinged on the interpretation of Section 34, which mandates that any registered person failing to pay the tax due in a timely manner shall incur additional tax liabilities. The Tribunal, presided over by judges Mian Abdul Qayyum and Zafarul Majeed, ruled against the appellant, emphasizing that the legislative amendments removed discretion from the appropriate officers regarding the imposition of additional taxes. The appellant's failure to deposit the collected sales tax led to the automatic imposition of penalties. This case underscores the strict liabilities imposed by tax legislation and the importance of compliance by registered entities. Key terms include 'Sales Tax', 'additional tax', 'penalty', and 'compliance'. This ruling serves as a precedent for future cases involving late payments and tax liabilities. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
MIAN ABDUL QAYYUM,
ZAFARUL MAJEED
|
| Lawyers |
Ijaz Ahmad Awan,
Imran Tariq,
Khurrum Bashir
|
| Petitioners |
Ijaz Ahmad Awan
|
| Respondents |
Imran Tariq,
Khurrum Bashir
|
| Citations |
2003 SLD 303,
2003 PTD 81
|
| Other Citations |
1995 PTD 91,
1999 PTD 1308,
Custom Appeal No.4 of 1998
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
34,
26,
26A,
26AA,
2(9),
33
|