Section 34 A Federal Excise Act (VII of 2005), Section 16 (4) Section RO 648 (I) / 2011, Dated 25-6 2011 Exemption from penalties and additional tax default surcharge and penalty orders for late collection Approved against applicants / taxpayers. Sales tax and special excise duty for relevant tax breaks, taxpayers filed appeals before Commissioner Inland Revenue, (Appeals), which rejected the full amount of sales tax and special excise duty, was already taxed. The payment was made, and it was only under notification section R, in the exercise of the powers granted by Section 34A of the Sales Tax Act 1990 and Section 16 (4) of the Federal Excise Act, 2005, by the taxpayer federal government. Additional charges and redemptions subject to appeals filed. 648 (I) / 2011, dated 25 6 2011 The default surcharge and penalty paid by someone who was exempt from sales tax or federal excise duty amount or whoever owes it The taxpayers sought help from a notification that granted taxpayers waiver on the fulfillment of certain conditions, which were available to them, as they were issued by the issuance of the said notification. Had previously paid sales tax and special excise duty, and long before issuing showcase notices to taxpayers, I was entitled to take advantage of the waiver, the notification stated that the imposed orders passed by the Revenue Authorities and the Commissioner would also be charged along with the fixed charges as well as the penalty against the applicants / taxpayers.