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MESSRS INDUSTRIAL ENTERPRISES versus ADDITIONAL COLLECTOR

Sections 3, 6, 22, 23, 26, 33, 34, and 47 of the Sales Tax Act 1990 order the payment of the sales tax and the enforcement of the penalty appeal record of the applicant for the relevant two-month tax period. Was during the inspection. It was found that the appellant was cleared, the appellant was charged with violation of the relevant provisions of law on the quantity of goods without payment of sales tax and the Adjudicating Officer ordered payment of additional tax as well as sales tax. And also imposed a fine on the appellant and said that the order of the two was upheld. Appellate forums requested appellant that the reason for their error was ignorance of the two-month period and that it was not intentional theft and tax because of the waiver by the newly appointed clerks, the taxpayers said It can't be two months. The payment was approved by two different collectors in this case. Two separate orders were approved in both cases. The default period was the same customs excise, and the sales tax appellate tree reduced the penalty, but the second appeal. I was not given any waiver of any penalty. In the case of applying the principle of rejecting the same appeal, stability could not have been the same decision, in the other case the penalty was also reduced. online advocate from Madinah lawyer