ADDITIONAL COLLECTOR OF SALES TAX-II, LAHORE vs Messrs B.O.C. PAKISTAN

ORDER

' By this sales tax appeal the Additional Collector of Sales Tax-II, Lahore has challenged the judgment of the learned Customs, Excise and Sales Tax Appellate Tribunal, Lahore ("Tribunal") dated 5-12-1998 on the ground that the learned Tribunal was wrong in directing the assessment of the valuation of the taxable supplies made by the respondent No,1 company by the Valuation Committee constituted under section 2(46)(e) of the Sales Tax Act, 1990. The challenge is precisely stated in the question of law formulated as follows:--- "Whether the amendment made in Sales Tax Act, 1990 section 2(46) effective, 1-7-1996 through Finance Act, 1996 could apply to contravention and evasion of Sales Tax relating to period from July, 1993 to June, 1994 and wherein detection was made on 26-4-1995?

2. The forum of the Valuation Committee was created by an amendment of a procedural nature in the Sales Tax Act, 1990 in the year 1996. Such forum is meant to facilitate the determination of the controversies between parties on the question of valuation. Being a procedural amendment it applies to all pending cases. There is no change in the, substantive rights of the parties pursuant to the said amendment and therefore no objection on the ground of prejudice by retrospectivity is made out. Resultantly the direction given by the learned Tribunal is in the circumstances of the case both lawful as well practicable. The appellant shall implement the same in accordance with law. .