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MUHAMMAD MUNAWAR vs COMMISSIONER INLAND REVENUE, RTO, SIALKOT Ss — 2024 PTD 167 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2024 PTD 167 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2024
Reporter
PTD
Parties
MUHAMMAD MUNAWAR vs COMMISSIONER INLAND REVENUE, RTO, SIALKOT Ss
Subject matter
Tax & Customs
Provisions referred to
S. 65; S. 2; Sales Act

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

MUHAMMAD MUNAWAR VS COMMISSIONER INLAND REVENUE, RTO, SIALKOT Ss. 2(25), 3, 14, 33 (14) & 65(b)---Registration---Amount of sales tax prior to registration, charging of---Scope---Contention of the appellant / taxpayer was that the sales tax could not be charged for the period in which the taxpayer was not registered---Validity---Expression "registered person" appearing in Cl. (b) of S. 65 of the Sales Act, 1990, included the person liable to register as provided in S.2(25) of the Act, 1990---Had there been no need of charging / paying / recovery of sales tax prior to registration, the Legislature should not have prescribed a mechanism for granting exemption in case the person liable to register had failed to collect tax because of inadvertence or some general practice in the relevant sector of economy or a particular area---Legislature never intended to enact that legitimate amount of sales tax pertaining to the tax period prior to actual registration was not recoverable from a person who was liable to register and had been treated by the law as registered person by fiction of law---Appellant / taxpayer had not denied the factum of doing business as wholesaler/ retailer and making taxable supplies---Taxpayer had also not denied purchases of sugar, in the matter-in-hand, from the Sugar Mill as un-registered buyer as confronted in the Show Cause Notice ,rather only claimed to be un-registered person during the alleged period and pleaded the matter mainly on legal premise---Contention of the appellant / taxpayer was misconceived as sales tax could be charged for period prior to compulsory or voluntary registration subject to limitation---Both the authorities below had rightly charged and upheld sales tax demand---Appeal filed by the taxpayer was dismissed, in circumstances.

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