ORDER

Through this appeal, the appellant challenges the order, dated 25-5-1999 passed by the Customs, Excise and Sales Tax Appellate Tribunal, Lahore.2. The facts culminating into this appeal are that Sales Tax Audit Division, Lahore scrutinized the sales tax returns filed for the tax period 9/1997 by the appellant-company. It was detected that the appellant had deposited sales tax @ 5% amounting to Rs.67,225 whereas the actual amount due was @ 12.5% amounting to Rs.1,68,062. A show �cause notice was issued to the appellant for contravention of the provisions of Sales Tax Act, 1990. The Additional Collector Sales Tax passed an order-in-original directing the appellant to deposit Sales Tax amounting to Rs.1,00,837 alongwith additional tax (to be calculated at the time of deposit) under sections 11(1), 34 and 36 of the Sales Tax Act, 1990. A penalty of Rs.10,00,000 was also imposed under section 33(2) of the said Act. An appeal was preferred before the Collector (Appeals) who dismissed the sam...