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DAEWOO PAKISTAN EXPRESS BUS SERVICE LTD. versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Sales Tax Act 1990 Section 34 and 34A Section RA No. 6 (68) DS (E&F) / 98, dated 27 5 1999 Additional tax on buses was being considered for exemption from import tax. Under-tax clearance was cleared by the company if the CBR decided at a later stage that sales tax would be collected. The bank guarantee stated that the sales tax was later paid by the company tax on the delay in payment. Accuracy is terminated when failure to pay tax arises when demand is raised and not paid, but where a guarantee is taken with the consent of the bank of the department or its contract is specially obtained That when such waiver was being considered, it would be difficult to bring such a case under section 34 (1) of the Sales Tax Act 1990, Section 34 of the Act considers default in payment which is willful, negligent or For the second reason the facts and circumstances of the present case, therefore, do not guarantee the application of Section 34A of the Sales Tax Act, the Federal Tax Act of 1990 The Ombudsman recommended the Central Board of Revenue consider the grievance issue and exercise its powers under section 34A. The Sales Tax Act, 1990, which is deemed appropriate, relieves the assessee property advocates from Talagang lawyer