Sales Tax Instructions

Sales Tax Instructions, 2009
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C.No.1(234)STJ/99 DATED 6 TH DECEMBER, 1999
SUBJECT:-
JUDGEMENT DATED 17.11.1999 PASSED IN W.P. NO.25915 AND
SIMILAR OTHERS ON THE ISSUE OF FURTHER TAX UNDER
SECTION 3(1-A) OF SALES TAX ACT, 1990.
I am directed to enclose copy of a judgement dated 17.11.1999 passed by the
Honourable Lahore High Court, Lahore in W.P.No.25915/98 (which also disposes off
W.P.No.19045/98, W.P.Nos.803/99, 2076/99, 5313/99, 7717/99, 12312/99, 12313/99,
12405/99, 12867/99, 13520/99, 13521/99, 13841/99, 14425/99, 14426/99, 14439/99,
14609/99, 14619/99, 14655/99, 14656/99, 14657/99, 14804/99, 14805/99, 14806/99,
14807/99, 14808/99, 14809/99, 14810/99, 14812/99, 14813/99, 14887/99, 14888/99,
14889/99, 14961/99, 14962/99, 14963/99, 14,971/99, 14972/99, 14973/99, 15035/99,
15048/99, 15049/99, 15050/99, 15071/99, 15072/99, 15073/99, 15074/99, 15085/99,
15114/99, 15179/99, 15180/99, 15220/99, 15240/99, 15497/99, 15498/99, 15675/99,
15747/99, 15911/99 and 15988/99) dealing the aforesaid cases relating to levy and
collection of further tax under section 3(1A) of the Sales Tax Act, 1990, and to say that:-
(v)
(vi)
(vii)
(viii)
the concerned Collectors may place a copy of the judgement in the
relevant files of the Collectorates;
the dues involved may be recovered immediately. Encashment of
guarantees (when available), freezing of bank accounts, stoppage of
removal of imports, etc., should be preferred over the other measures
(e.g. stoppage of clearance from factory or sealing of factory) as far as
possible. However, it may be ensured that the dues involved (alongwith
additional tax) are recovered within 7 days time;
the judgement may also be produced as ―precedent‖ in other similar
pending cases (relating to further tax) and such pending cases may be got
decided from the Hon. High Courts on the basis of this precedent by
moving an application for early hearing.
a copy of the judgement may be circulated amongst all Law
Officers/Auditors/Senior Auditors/Assistant Collector/Deputy
Collector/Additional Collector/Cost Accountants for information.
[Issued by the CBR, Islamabad under the signature of Mr. Zulfiqar A. Kazmi, Secretary
(STJ) addressed to all the Collectors of Sales Tax/Mirpur (AJ&K). Copy, alongwith judgement, to
Collector (Appeals), Karachi/Lahore/ Rawalpindi/Departmental Representative/Appellate
Tribunal (Customs, CE & ST) Karachi/Lahore/Islamabad. Secretary (STP), Secretary (STM),
Secretary (ST-Int.Audit), Secretary (ST-Ext.Audit), Secretary (ST.Edu.), CBR.]
ENCLOSURE
JUDGEMENT SHEET