Sales Tax Instructions

Sales Tax Instructions, 2009
Coy of letter, dated 8 th November, 2000 is reproduced below:--
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Ref:ME-A/C/106/2000-2001 DATED 7 TH NOVEMBER, 2000
The Senior Auditor, Refund Section,
Collectorate of Sales Tax (East), Karachi.
SUBJECT:-
SALES TAX REFUND CLAIM-OBJECTION MEMO.
Reference your letter No. 7095, dated 31/10/2000 duly received on 06/11/2000 over the
subject above, wherein a divergence has been pointed out by you, and asked to submit explanation
thereon, against our Refund Claim for the month of September, 2000.
In this regard we would like to submit that, due to inevitable circumstances we were
unable to issue the Demand Drafts for the concerned month by the 10 th of October, 2000 as was
required under sub-rule 3 of the rule 6 of the Special procedure for Ginning Industry rules, 1996
under SRO 1271, dated 10 th November, 1996.
Meezan Enterprises (Pvt) Ltd, is an exporter of raw cotton and generating precious
FOREIGN EXCHANGE for the motherland since long time. The company falls under the GOLD
category in accordance with the relevant provision of the Sales Tax Act, 1990. The company was
registered in 1996 under the Sales Tax Act, 1990. We are very conscious in adhering with the
legal requirements and other Rules and Regulations of the country. Since the date of registration
the company is particularly prompt in making timely declarations under Sales Tax rules and a
decent person abiding all procedures of the Act. Because of that none of our Refund Claims are
pending at the moment & no legal proceedings are in progress against us.
In the instant case, I Jawaid Akhtar, Director of Company being responsible for all Sales
Tax matters, had an exigency at home on 10 th October, 2000. My father who is a chronic Diabetic
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:
11. 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.
12. Owing to such delay of a single day, NO REVENUE LOSS caused to the exchequer
at all.
13. 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.
14. 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