- Rr 3 and 10 – Show cause notice issuance of-mandatory- show cause notices that why Sales Tax should not be levied were not issued- notices or orders calling them to pay the Sales Tax were unlawful- circular No. 2/82 not applicable for the assessment of the Sales Tax. Rasab & Brothers v. Deputy Collector Excise and Taxation 1993 SCR 346 (J)
- Rr 7, 9, & 10- Recovery of duty- manner and payment of duty-Recovery of short levies duty- procedure of “assessment” not provided in Act or Rules- Procedure of assessment- power to collect the Sales Tax. Rasab & Brothers v. Deputy Collector Excise and Taxation 1993 SCR 346 (I)
- R. 10- Even if the Deputy Collector Excise and Taxation was competent to levy and collect the Excise Duty he was not competent to levy the Sales Tax under the Sales Tax Act as circular No. 2/82 does not authorise the levy of Sales Tax as if it was excise duty- Only the Income Tax Officer appointed under the Income Tax Ordinance 1979 was authorised to levy sales tax and not the Deputy collector Excise. Rasab & Brothers v. Deputy Collector Excise and Taxation 1993 SCR 346 (N) & (P)
- R. 10 – Question of levying Sales Tax pertained to period falling between 1.3.1983 to 3.6.1986- Case falls within the ambit of above mentioned rules – Show cause notice necessary – violation of rules- effect of. Rasab & Brothers v. Deputy Collector Excise and Taxation 1993 SCR 346 (F)
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