ORDER:

Order dated 28.09.2018 passed by Appellate Tribunal Inland Revenue, Lahore ("Appellate Tribunal") is assailed by proposing various questions. The question involved in this case is the extension of benefit/concession under Notification S.R.O. 606(1)/ 2012 dated 01.06.2012 ("SRO 606"), which is reproduced hereunder:-"GOVERNMENT OF PAKISTANMINISTRY OF FINANCE, ECONOMIC AFFAIRS,STATISTICS AND REVENUE(REVENUE DIVISION)Islamabad, the 1st June, 2012.NOTIFICATION(SALES TAX)S.R.O. 606(I)/2012.-- In exercise of the powers conferred, by section 34A of the Sales. Tax Act, 1990, the Federal Government, in supersession of its Notification No. S.R.O. 563(I)/2012, dated the 25th May, 2012, is pleased to exempt the whole amount of default surcharge and penalties payable by a person against whom an amount of sales tax is outstanding on account of illegally adjusted input tax, subject to the following conditions:(i) whole of the principal amount of illegally adjusted sales tax is paid by the 25th June, 2...