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ADDITIONAL COLLECTOR SALES TAX, COLLECTORATE OF SALES TAX, MULTAN versus MESSRS NESTLE MILK PAK LTD., KABIRWALA


Sections 3, 4, 6, 7, 33, 34 and 47 were directed by the High Court to waive additional taxes and penalties imposed on the respondents in which they were charged. That the Tribunal has no jurisdiction to make such an order. For the strange facts of a particular act, the fact was to be sought and the reference to the use of words could not be changed to law only as used in section 34 (1) of section 34 of the Sales Tax Act 1990. In each case, the additional tax or penalty was to decide on its own merits whether the tax evasion or payment was made deliberately and non-payment of sales tax was neither willing nor desired during the tax period. While the payment of duty could be considered financially theft, as the collection of additional taxes was otherwise unreasonable in law, the Tribunal found the fact that the application of the provisions of the charge included the present uncertainty. The Sales Tax Act, 1990, imposing additional taxes and penalties was unreasonable, with the tribunal defining the facts and waiving or exempting additional tax and penalties based on the legal proposal.

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