S.T.A. No.433/LB of 2000, decided on 18th March, 2002. Versus S.T.A. No.433/LB of 2000, decided on 18th March, 2002.

MIAN ABDUL QAYYUM, MEMBER (JUDICIAL). --- This appeal is directed. against the Order-in- Original No. 824 of 2000, dated 15-5-2000 passed by the learned Assistant Collector, Sales Tax, Multan.

2. The appellant submitted a claim for refund of excess input tax amounting to Rs. 7,37,582 vide return cum payment challan filed for the tax period of February, 2000. The learned Adjudicating Officer without hearing the appellant but after scrutiny of the record added with the refund claims auctioned refund of Rs.6,67,587 and deducted an amount of Rs.34,244 as additional tax and Rs.38,997 against Invoice No.25, dated 18-12-1999. About these two amounts totalling Rs.73,241 a cheque was issued in favour of the learned Collector, Sales Tax, Multan and cheque for sanctioned refund of Rs:5,94,346 was issued in favour of the appellant. The appellant has challenged these deductions, through the instant appeal which was reported to be barred by time by the Assistant Registrar. The question of condonation of delay was considered and the same was resolved in favour of the appellant through interim order of today.

3. Admittedly the impugned order is an ex parte order. Admittedly, it is a cyclostyled pro forma wherein some, entries have been filled in-with ballpoint pencil. Prima-facie it shows that the learned Adjudicating Officer signed the order, which was prepared by the office without applying his independent judicial mind to the facts involved in the case.

4. The learned D.R. has riot been able to offer any explanation as to how and under what circumstances the two amounts of Rs. 34,244 and Rs.38,997 on account of additional tax and against Invoice No.25, dated 18-12-1999 have been deducted. He could not clarify as to whether any show-cause notice requiring the appellant to explain as to why these deductions may not be made was issued or not Similarly he could not bring on record any documents to show that these deductions were made on the basis of admission made by the appellant or were due on account of any proper and legal adjudication orders. All these facts need to be looked into by the learned Adjudicating Officer at the original stage. The result of the above discussion is that the impugned order is set aside and the case is remitted to the learned Adjudicating Officer for a fresh decision according with law after hearing the parties and after receiving the evidence, which they may like to produce.

C.M.A./735/Tax(Trib.) Case remanded.