Sales Tax Instructions

Sales Tax Instructions, 2009
patient complained severe discomfort after fajr prayers, consequently I being the only male
attendant with him had no to remain present besides him. By the blessing of the Almighty, and
owing to sincere efforts of our family Doctor, by soon his condition improved. By the time I
reached office it was way beyond the banking hours.
However, the very next day I managed issuance of such demand Drafts without any
further delay.
This was a kind of situation beyond wherein Mother Nature played a pivotal role and
cannot be explained in words or expressions.
In the light of the forgoing, I would humbly request you hereon to kindly ignore the delay
just by a single day where no Revenue Loss caused to the exchequer and further allow our Refund.
The company is already in financial crises and if the refund is made in time, it will severely cause
our export in the coming months due to the liquidity crunch.
In addition, it may be further be added that:
6. Delay of a single day, in issuing the DEMAND DRAFTS to the ginners was not
DELIBRATE at all, but due to certain factors, which were beyond my control. Any
person of any level and at any time may face such situation.
7. Owing to such delay of a single day, NO REVENUE LOSS caused to the exchequer
at all.
8. The Sales Tax dues were credited into the treasury well in time under the directives
of sections 3 and 6 of the sales tax Act, 1990. Because the spirit of Law is to deposit
tax due in to the treasury before 15 th of the following month, which is duly complied
with.
9. The delay may be ignored under the principle of SUBSTANCE over FORM, which
means that, even there may be deviations from the rules and regulations but these
may be ignored if, there is no material substance, which causes any loss to any one,
and no right of any one is being violated or suppressed.
10. The delay was happened first time since the date of Registration.
We would also like to refer letter C. No. 1/Misc/ADC-1/98/12547, dated 21/12/98 (enclosed)
addressed to the Members Sales Tax, from the Collector of sales Tax East, Karachi over the same
matter & its reciprocal reply by the Board dated 12/01/99, where in it was advised to had a
lenient viewover such delays provided, these delays should not assume a feature of permanence.
In consideration of the stated facts and with special reference to the Board advice, we pray to
condone the delay of a single day in issuing Demand Drafts to the Ginners.
That in regard to your objection under (viii) (b) we are rectifying the same as designed.
Thank you,
Yours faithfully
For Meezan Enterprises (Pvt) Ltd.
Jawaid Akhtar,
Director.
Copy of Letter C. No. 1/Misc/ADC-1/98/12547, dated 21 st December, 1998 is reproduced below:--
LETTER C. NO. 1/MISC/ADC-1/98/12547, DATED 21 ST DECEMBER, 1998
Mr. S.M. Kazimi, Member (Sales Tax),
Central Board of revenue, Islamabad.
SUBJECT:-
CLARIFICATIONS REGARDING ADMISSIBLE OF INPUT TAX TO