Order dated 28.09.2018 passed by Appellate Tribunal Inland Revenue, Lahore ("Appellate Tribunal") is assailed by proposing various questions.
The question involved in this case is the extension of benefit/concession under Notification S.R.O. 606(I)/ 2012 dated 01.06.2012 ("SRO 606"), which is reproduced hereunder:- "GOVERNMENT OF P AKIST AN MINISTR Y OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE (REVENUE DIVISION)
Islamabad, the 1st June, 2012.
NOTIFICA TION (SALES TAX)
S.R.O. 606(I)/2012.--In exercise of the powers conferred by section 34A of the Sales Tax Act, 1990, the Federal Government, in supersession of its Notification No. S.R.O. 563(1)/2012, dated the 25th May, 2012, is pleased to exempt the whole amount of default surcharge and penalties payable by a person against whom an amount of sales tax is outstanding on account of illegally adjusted input tax, subject to the following conditions:-
(i) whole of the principal amount of illegally adjusted sales tax is paid by the 25th June, 2012; and
(ii) any case, complaint or proceedings filed by the registered person before any court of law, Federal Tax Ombudsman or any other authority is withdrawn by the said date.
2. Any criminal proceedings lodged by the department shall abate from the date of complying with the above conditions by the registered person. ____________________________________________________________________________________________________________________ [C.No. 4(21)ITP/2011-Pt.II] -sd- (Shahid Hussain Asad) Additional Secretary"
2. Admittedly, respondent/taxpayer had paid tax before 25.06.2012 and no case was pending, till that date, before any forum, as noted in the Clause (ii): Learned counsel for the applicant has attempted to make out a case that this benefit could only be given to those taxpayers who deposited the principle amount after the date i.e., 01.06.2012, of issuance of the SRO 606.
3. Examination of the notification does not support the contention. There are only two conditions required to be satisfied; one that the principal amount is paid by 25.06.2012 and that no case, as envisaged in Clause (ii) is pending.
4. Since the decision by Appellate Tribunal is based on findings of fact that both the conditions were met, this Court is not convinced with the interpretation, as proposed, by the learned counsel for the applicant. Therefore, our answer is in affirmative, to the proposition; Whether benefit, under SRO 606, shall be extended to the respondent-taxpayer, under the facts and circumstances of this case.
Reference Application is decided against the applicant department.
5. Office shall send a copy of this order under seal of the Court to the learned Appellate Tribunal as per Section 47(5) of the Sales Tax Act, 1990.