ORDER

This Sales Tax Reference Application under section 47 of the Sales Tax Act, 1990 (“Act of 1990”) arises out of order dated 21.06.2022, whereby Appellate Tribunal Inland Revenue, Lahore Bench, Lahore (Appellate Tribunal) allowed Sales Tax appeal, preferred by the registered person, and set-aside the orders concurrently passed by the Commissioner Inland Revenue (CIR) and CIR (Appeals).2. Following questions of law, statedly arisen out of the order of Appellate Tribunal, are proposed for soliciting an answer thereto,“(a) Whether in the facts and circumstances of the case, the learned ATIR was justified to reply on the judgment of the ATIR in ST A 262/KB/2018 which holds that the provision of section 11(1) of the Act do not allow recovery and imposition of penalty and default surcharge alone where liability on account of principal amount of tax stands discharged voluntarily prior to initiation of proceedings under section 11(1) of the Act, ignoring the express provisions of law that ...