ADNAN HONDA CENTRE, KAMRA versus COLLECTOR (APPEALS) SALES TAX AND FEDERAL EXCISE, R.T.O., RAWALPINDI
Sections 3, 6, 26, 33, 34 and 36 (1) Sales Tax Special Procedure Rules, 2006, Rr 16 17, 123 and 129 Taxes Retailer's Circuit Sales Notice for Payment of Sales Taxes by Sales Retailers To be issued, a registered retailer of motorcycles has to pay 2% sales tax and 1% income tax on taxable supply value after 4% value addition. The registered person has claimed that the audit by the Directorate General of Revenue Receipt Audit (DGRRA) was illegal because it was not authorized. In order to be audited and that Sales Tax Special Rules 16 and 17 of 2006 were not applicable and instead read R 129 with R 129, the applicable Rules Department held that the record of a registered person was a sales tax officer. Which had jurisdiction over the relevant time and was then examined by the Directorate General of Revenue Receipt Audit, under which certain discrepancies and short payments were identified. The Deputy Collector Adjustment issued showcase notices citing short payments. That any assistance by the Directorate General of Revenue Receipt Audit cannot be considered illegal. And the person admittedly was a retailer and applied RR 16 & 17 of the Sales Tax Special Procedure Rules 2006 while RR 123 and 129 belong to a dealer and the registered person did not register himself. Because such an accuracy record can be sought. The Sales Tax Officer, after receiving the record and receiving the record, sought the help of the Sales Tax Officer from the Directorate General of Revenue Receipt Audit and the Deputy Collector of Adjudication identified the contradictions.
