AHMED TRADING COMPANY, GUJRANWALA vs The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR S — 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: AHMED TRADING COMPANY, GUJRANWALA vs The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR S
Subject matter: Tax & Customs
Provisions referred to: S. 180---S; S. 148---S; S. 6; S. 26; S. 33; S. 156; Sales Tax Act (VII of 1990); Income Tax Ordinance (XLIX of 2001); Sales Tax Act; Customs Act; Income Tax Ordinance

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

AHMED TRADING COMPANY, GUJRANWALA VS The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR S. 180---Sales Tax Act (VII of 1990), Ss. 3, 6, 7, 26, 33 & 34--- Income Tax Ordinance (XLIX of 2001), S. 148---Show Cause Notice---Time and manner of payment of sales tax---Determination of sales tax liability---Offences and penalties---Default surcharge---Collection of income tax at imports---Scope---Section 3 of Sales Tax Act, 1990 is a charging section but under the said section the appropriate authority is officer of Inland Revenue, whereas S.6 defines the mode and manner of collection of sales tax at import stage by the Customs Authority, resultantly, it is not a charging section instead a machinery section---Section 7 of the Sales Tax Act, 1990, speaks about determination of tax liability at the time of filing of sales tax return under S. 26 of the Sales Tax Act, 1990, this is a machinery section as well and S.33 contains penal clauses synonymous to S. 156(1) of the Customs Act, 1969---Section 34, Sales Tax Act, 1990, speaks about default surcharge to be paid upon contravention and establishing of the charge under charging section---Section 148 of Income Tax Ordinance, 2001, prescribes the procedure for collection of income tax at import stage by the authorities referred therein, meaning thereby that the said sections are independent under which no charge can be invoked.

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