MIAN ABDUL BASIT (JUDICIAL MEMBER):---.---This is an appeal filed by appellant/registered person against the Order-in-Appeal No. 207 dated 26 03 2018 passed by the learned Commissioner Inland Revenue (Appeals). Peshawar [CIR(A)], whereby the order dated 03.04.2017 made under section 11 of the Sales Tax Act, 1990 (thc Act, 1990) by the assessing officer, was confirmed.2. Brief facts leading to this appeal are that the appellant company made supplies of taxable goods to various government organizations. The concerned DDD being withholding agent deducted 1/5th amount of sales tax from the total amount of tax charged as per Rule 2(2) of Sales Tax Special Procedure (Withholding) Rules, 2007 notified vide SRO 660(I)/2007 dared 30.06.2007. But the appellant failed to deposit the rest of 4/5th amount of sales tax at Rs. 10,560,000/- as evident from the sales tax returns/profile during the tax period from April 2016 to June, 2016 in violation of section 3 of the Sales Tax Act, 1990. A show-caus...
PRESENT:
MIAN ABDUL BASIT, JUDICIAL MEMBER AND DR. SHAH KHAN, ACCOUNTANT MEMBER
Petitioner(s) by: Danish Ali Qazi.
Respondent(s) by: Dost Muhammad, D.R..
Law: Sales Tax Act, 1990
Sections: 3,11
Law: Sales Tax Special Procedure Rules, 2007
Sections: 2(2)
Disclaimer / Note: We have reproduced the judgment for facilitation of readers; however, the readers must study the original or certified copy of the above said judgment before referring it in any Court of Law. The judgment as reproduced above is a reported judgment available in law magazines and journals namely: 2025 PTD 833.