SHC upholds sales tax default surcharge

KARACHI: The Sindh High Court has ruled that the liability to pay default surcharge under the Sindh sales tax on services law was a strict statutory obligation of a compensatory character. The SHC also noted that proof of wilfulness or mens rea was not a condition for its imposition, and neither officers of the Sin­dh Revenue Board (SRB), nor the commissioner or appellate tribunal, were vested wit