COMMISSIONER INLAND REVENUE (CIR) vs PRESIDENT'S SECRETARIAT (PUBLIC) Ss — 2025 PTD 1406 ISLAMABAD

Case information

Citation: 2025 PTD 1406 ISLAMABAD
Court: Islamabad High Court
Year: 2025
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE (CIR) vs PRESIDENT'S SECRETARIAT (PUBLIC) Ss
Subject matter: Criminal
Provisions referred to: S. 3; S. 33

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

COMMISSIONER INLAND REVENUE (CIR) VS PRESIDENT'S SECRETARIAT (PUBLIC) Ss. 3(9a) & 33(25a), proviso---Retailer to integrate his business with FBR's computerized system, requirement of---First / second default---Penalty, imposition of---Scope---Section 33(25a) of the Sales Tax act, 1990 (the act 1990) provides for a penalty of Rs.500,000/- for first default on a person required to integrate his business as stipulated under S. 3(9a) of the act 1990 and who fails to get himself registered under the act 1990---Section 3(9a) of the act 1990 also provides for a penalty of Rs.1,000,000/- for second default after 15 days of the order for first default---In the present case, the penalty of Rs.500,000/- had been paid by respondent in order to have his premises de-sealed, which was done after the notice of first default---The proviso to S. 33(25a) of the act 1990 provides that if the retailer integrates his business with the FBR's computerized system before the imposition of penalty for second default, the penalty for first default shall be waived by the CIR---It is not the case of petitioner/CIR that respondent as a Tier-1 retailer had not (after the imposition of the said penalty) integrated with the FBR's computerized system---That is why the occasion for the imposition of a penalty for second default did not arise---Thus, no jurisdictional infirmity in the concurrent orders in favour of respondent passed by the FTO and the President of Pakistan had been found---Constitutional petition, filed by Department, was dismissed in limine.

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