Sales Tax Instructions

Sales Tax Instructions, 2009
thereof) other than a registered person w.e.f. the implementation of the
Finance Act, 1998.
2. The Honourable Supreme Court may also be requested to suspend the
operation of the subject judgment in relation to the period prior to 01.7.1999.
3. It may also be confirmed if levy of further tax on this unit and all other
units, is being implemented w.e.f. 01.7.1999 in terms of the subject judgment.
[Issued by the CBR, Islamabad, under the signature of Mr. Zulfiqar A. Kazmi, Secretary
(STJ), addressed to the Collector, Collectorate of Sales Tax, Peshawar.] Copy of W. P.
No.1713/98 is reproduced below:-
IN THE HONOURABLE PESHAWAR HIGH COURT, PESHAWAR
W. P. No. 1713 of 1998
Northern Bottling Co. (Pvt.)Ltd., a private limited company incorporated under the Companies
Ordinance, 1984, having its registered office at 16-Industrial Estate Jamrud Road, Peshawar.
………Petitioner
Versus
1. Government of Pakistan, Ministry of Finance, Pak Secretariat, Islamabad, through the
Secretary Finance.
2. Central Board of Revenue, Islamabad, through its Chairman.
3. Assistant Collector (Sales Tax), Processing and Assessment Division, Collectorate of
Sales Tax 3/2 Khalid Lane, Fort Road, Peshawar.
………Respondent
Writ Petition under Article 199 of the Constitution of the Islamic Republic of Pakistan, 1973.
Respectfully sheweth:
1. That the Petitioner is private limited company having its registered office and factory at
16-Industriial Estate, Jamrud Road, Peshawar and is carrying on the business of manufacturing,
bottling and selling aerated water in Pakistan. This writ petition is being filed on behalf of the
Petitioner by Mr. Naeem A. Naik, General Manager of the Petitioner, who has been duly
authorized by the Board of Directors to institute and pursue these proceedings and who, being
fully conversant with the fact of the instant case, can depose to the same.
JUDGEMENT:
Date of hearing 6-10-1999.
Appellants (Northing Bottling) by Mr. Iftikharuddin Riaz, Advocate.
Respondent (Govt. etc.) by Mr. K. G. Sabir, Barrister.
NASIR-UL-MULK, J. -- Northern Bottling Company (Pvt.)Limited, which is engaged in the
manufacturing, bottling and selling aerated waters, has through this constitutional petition
questioned the legality of levy of one percent further tax amounting to Rs.992,345/- for the period
July 1998 to September 1998 under section 3(1-A) of the Sales Tax Act, 1990 (called the Act) as
well as the notice dated 27-10-1998 issued by the Assistant Collector of Sales Tax, Peshawar
whereby the demand for the payment of the tax was made. The imposition was challenged on three
grounds; Firstly, that no notice as envisaged under section 36(2) of the Act was given to the
petitioner before the impugned order dated 27-10-1998 was passed; secondly, that under SRO
555(I)/96, dated 01.07.1996, the Deputy Collector, and not the Assistant Collector had the