IMRAN PIPE MILLS (PVT.) LTD., LAHORE versus COLLECTOR CUSTOMS, SALES TAX AND FEDERAL EXCISE (APPEALS), LAHORE
Delay in payment of Taxes (5 ()), 46, & 73 and penalty 74, in accordance with the provisions of Section 73 of the Sales Tax Act 1990, within 180 days of the issuance of payment for the transaction. Was to be Tax invoices in current cash; taxpayers pay by check with a delay of 19 days over the 180 day limit. According to this arrangement, they were fined Rs 10,000 by resorting to the provisions of Section 33 (5) of the Sales Tax Act, 1990, and were also denied adjustment in the input tax if the amount of tax was fixed. In the case of non-submission, for a period of 180 days, the taxpayer will not be entitled to claim the input tax unless the board exceeds the limit by the commissioner using the powers allowed by the input tax adjustment. Which simply cannot be denied the right to taxpayers. Taxpayers will be fined on the basis of procedural / technical errors, but in the event of a violation of legal provisions, in which case, payment order as input tax was excluded. And the payment of this amount by the taxpayer was considered as acceptable input tax and a fine of Rs 10,000 by the Additional Collector on the taxpayers and by the Collector (Appeal) confirms that the amount fixed under Section 33 (5). According to the law, no intervention was called for. (Sales Tax Act, 1990)
