JUDGMENT

NASIM SIKANDAR, J.---The appellant claims to be a Hakeem by profession since 1983 at College Road, Gujranwala. Also admits to have been preparing Marrabbajat and other similar indigenous syrups to be used as medicines prescribed for his patients.2. Adjudication proceedings were initiated against him on the report of Superintendent Sales Tax Gujranwala which resulted in passing of, an order-in-original, dated 4-10-1997 whereby he was found liable to pay an amount of Rs.2,48,963 as sales tax alongwith additional tax. Also a penalty of Rs.1,25,000 was imposed upon him under section 33 of the Sales Tax Act, 1990. The concerned Sales Tax Officer further directed him to be registered as an assessee for the period from March, 1996 to date under the relevant provisions of Sales Tax Act, 1990.3. An appeal filed against the order-in-original was rejected by a Division Bench of the Customs Central Excise and Sales Tax Appellate Tribunal Islamabad Bench on 11-4-2002 after finding the same to have ...