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LHC clarifies ST default surcharge calculation period
LAHORE: The Lahore High Court (LHJC) has held that the period for calculation of default surcharge on the sales tax deposited after the prescribed dates of payment, commences from the sixteenth day following the applicable due date of the relevant tax period and not from the sixteenth day following the end of the tax period prescribed under the Punjab Sales Tax on Services Act. The court passed this order on a petition of M/s. Al-Rehman Hospitality (Pvt) against the decision of the appellate tribunal which upheld the decision of an assistant commissioner, Punjab Revenue Authority (PRA), imposi...
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