| Case ID |
31a3d611-a4e2-474e-b288-9eeeec701022 |
| Body |
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| Case Number |
S.T.A. No.298/LB of 2006 |
| Decision Date |
Jun 05, 2006 |
| Hearing Date |
May 16, 2006 |
| Decision |
The Appellate Tribunal accepted the appeal of the appellant and set aside the original order imposing a penalty of Rs. 50,000 for failure to produce tax records for audit. The tribunal found no justification for the penalty as the appellant had not received any notice to produce the records, and the audit had already been completed, evidenced by the Audit Completion Certificate which was accepted by the department without objection to its validity. |
| Summary |
In this case, the Appellate Tribunal Inland Revenue addressed the appeal concerning the imposition of a penalty under the Sales Tax Act, 1990 for failure to produce tax records. The appellant, represented by Muhammad Farooq Sheikh, contended that he had not received any notice for the production of records, and that an audit had already been completed, as evidenced by a valid Audit Completion Certificate. The tribunal found that the department failed to provide proof of proper notice, leading to the conclusion that the penalty was unjustified. This ruling emphasizes the importance of proper notification before imposing penalties and the validity of audit certificates. Keywords: Sales Tax Act, Appellate Tribunal, penalty, audit, tax records, legal representation, judicial decision. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
CH. FARRUKH MAHMUD, MEMBER (JUDICIAL)
|
| Lawyers |
Muhammad Farooq Sheikh
|
| Petitioners |
Muhammad Farooq Sheikh
|
| Respondents |
Ashiq Hussain Duggal
|
| Citations |
2009 SLD 88,
2009 PTD 1161,
(2009) 99 TAX 388
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
33,
33(9)(c),
25
|