JUDGMENT

NASIM SIKANDAR, J.---The appellant is a registered person. In a report by the Audit Wing of the Revenue it was pointed out that - an amount of Rs.68,137 due as further tax for the period of July, 1998 was deposited by the appellant on 7-9-1998 instead of 15-8-1998. Therefore it was found liable to pay additional tax for the month of July. After issuance of a show-cause notice adjudication proceedings were undertaking which resulted in an order in original whereby the appellant was required to pay additional tax for late payment of further tax amounting to Rs.68,137 as noted above.2. On appeal a Division Bench of the Customs, Excise & Sales Tax Appellate Tribunal, Lahore Bench found in favour of the appellant and set aside the order on the ground that there was no justification for levy of additional tax. In the view of the learned Members further tax was levied w.e.f. 1-7-1998 'vide Finance Act, 1998 and as soon as the appellant came to know of it the amount of further tax was depo...