Inland — Judgments of 2015
71 reported judgments of the Inland from 2015.
- KOHAT CEMENT COMPANY LTD., LAHORE v. COMMISSIONER OF INCOME TAX (LEGAL) LTU, LAHORE 2015 PTD 9
Sections 35 (4), 32, 70, 177 and 122 (1) / (5) of the stock in the trade, which are obsolete stores and spares, said that the taxpayer failed to confirm that the decedent was in fact the law. Under th…
- FAUJI KABIRWALA POWER COMPANY LTD. v. COMMISSIONER INLAND REVENUE, ZONE-III, LTU, ISLAMABAD 2015 PTD 63
Sections 8 (2), 7, 2 (46), 11 (2), 33, 34 and 71 Sales Tax Special Procedure Rules, 2007, Chap: III, Rr 13 (3) and 15 (1) Sales Tax Rules, 2006 , Chap: IV, R 25 Sec Ro 922 (I) / 99 Dated 16 8 1999 Tax…
- MUSADDAQ FARHAN CHUGHTAI v. COMMISSIONER OF INLAND REVENUE, R.T.O., SIALKOT 2015 PTD 125
Sections 111 (4), 120 (1A), 177 and 122 (5A) of foreign exchange remittances from unclean income or assets are validated by the taxpayer in sending cash in the amount of the money by the bank. Whether…
- 2015 PTD 138 2015 PTD 138
Taxes on Sections 5, 8, 169 (3) and 122 (5A) dividends claim to be taxed on profits in addition to the minimum taxpayers, plus tax deductions as a final tax and consequently the section. 8 and section…
- QASIM BUTT v. The C.I.R., R.T.O., SARGODHA 2015 PTD 218
Sections 111 (1) (b) (c), 122 (1), 122 (5), 114 and 116 of the taxpayer claiming that the taxpayer in addition to the investment for the purchase of uninsured income or assets 6 1 2009 Was purchased f…
- CITRO PAK LTD. Lahore v. C.I.R., ZONE-II, LTU, LAHORE 2015 PTD 269
Sections 67, 122 (5A) and 122 (9) of the Income Tax Rules 2002, Rr 13 and 231 CBR Circular No. 5 2000 2000 6000 deductions, irrespective of the tax on distribution of export profits and tax on exports…
- CRESCENT COTTON MILLS LTD., FAISALABAD v. COMMISSIONER INLAND REVENUE, ZONE-III, LARGE TAXPAYER UNIT, LAHORE 2015 PTD 292
Sections 5, 6, 7, 8, Proviso, 11, 39 (5), 56, 131 and 169 (3) of the taxpayer's dispute with the taxation of dividend income tax were that the appellate authority had the advantage that the dividend i…
- C.I.R., ZONE-IV, LTU, KARACHI v. PEARL SECURITIES (PVT.) LTD. KARACHI 2015 PTD 319
Sections 3, 2 (23), 8, 12 (2), 14, and 1st Schedule: Entry No. 13 Income Tax Ordinance (XLIX of 2001), Sections 122 (5A), 18 (2), 39 and 2 (46) ) The duties specified in the first schedule of the Fede…
- WAJAHAT TEXTILES, FAISALABAD v. COMMISSIONER INLAND REVENUE (APPEALS), R.T.O., FAISALABAD 2015 PTD 360
Sections 11 (2), 11 (3), 2 (37), 3, 6, 7, 8, 8A, 23, 26, 33, 34 and 73 Section R No. 283 (I) / 2011 dated 1 4 2011 RO No. 1012 (I) / 2011 dated 4 11 2011 Section RO No 1058 (I) / 2011 Dated 23 11 2011…
- State 2015 PTD 386
Sections 18 (1) (d) and 122 (5a) rely on the directors to deduct tax benefits from the Direct Taxes, as well as the benefits obtained by the First Appellate Authority, from the Directors. If the taxpa…
- ASGHAR SURGICAL WORKS, DASKA v. C.I.R., ZONE-I, R.T.O., SIALKOT 2015 PTD 416
Sections 11 (3) and 36 (1) of Section RO 621 (I) / 2005 dated 17 6 2005 The exact tax period from July 2009 to June, 2012, from the taxpayer, to the taxpayer. Claimed that his collection was not levie…
- ACRO SPINNING AND WEAVING MILLS LTD. LAHORE v. C.I.R., SPECIAL ZONE-RTO, MULTAN 2015 PTD 428
Section 21 (2) and 73 Sales Tax Rules, 2006, R12 Sales Tax General Order No. 35/2012, Dated 30 6 2012 CLN, R32 Section RO No 1125 (I) / 2011 Dated 31 12 2011, Total (vii) Deregistration, blacklisting …
- 2015 PTD 434 2015 PTD 434
Sections 122 (5A), 111, 148, 153 (1) and 168 (3) Evaluation Amendment Limitation Tax Year 2007 Closing Stock and Opening Stock Differences Income from other sources and Sections 148 and 153 Was deduct…
- PROGRESSIVE LEARNING (PVT.) LTD., FAISALABAD v. C.I.R. (APPEALS) R.T.O., FAISALABAD 2015 PTD 452
Income from other sources asserts that the taxpayer's delayed return on compensation claims that the first appellate authority was not justified in asserting that the delayed return was of the nature …
- GHULAM RASOOL AND CO. (PVT.) LTD. LAHORE v. COMMISSIONER INLAND REVENUE, ZONE-I, RTO, LAHORE 2015 PTD 478
Section 161 Failure to Receive Taxes or Deductions At the closing date of the hearing, prior notice of the exhibit without validation of the notice of notice because the requirement to issue a show ca…
- C.I.R., R.T.O., PESHAWAR v. SAID MAHMOOD, PROP. HARIS ENTERPRISES, PESHAWAR 2015 PTD 487
Second Schedule: Part I, CL 126F, Sections 170 (4), 122 (5A), 128 (5) and 120 (1) (B) of the FBR Circular No. 14 dated 6 10 2011 FBR cla. Explanation Letter C No. 476224 dated 16 6 2013 The tax year 2…
- SHAHBAZ CHEMICALS (PVT.) LTD. v. COMMISSIONER INLAND REVENUE, R.T.O. 2015 PTD 520
Sections 214C, 177 (10) and 121 (1) (D) of the Sales Tax Act (VII of 1990), Section 72B of the Federal Excise Act (VII of 2005), Sections 42B and 46 (5) of the Federal Board of Revenue Act (IV of 2007…
- ABDULLAH PLASTIC v. COMMISSIONER INLAND REVENUE, ZONE-II, R.T.O., FAISALABAD 2015 PTD 558
Section 48 (1) (d) Sales Tax Rules, 2006, R72 (1) Recovery of tax arrears Applicants seeking stay against a controversial tax demand claim that the taxpayer's outstanding tax demand during the approva…
- RIAZ AHMAD v. C.I.R., ZONE-II, R.T.O., GUJRANWALA 2015 PTD 566
Sections 111 (1) (b) and 122 (1) of unclear income or asset investment source, foreign remittances, sale of jewelry. And the hand remittance agricultural income assessing authority found that taxpayer…
- MUHAMMAD IRFAN BUTT v. C.I.R., R.T.O., SARGODHA 2015 PTD 589
Sections 122 (2), 174 (3), 111 (4) (B) and 120 Income Tax Rules, 2002, R 29 (4) Constitution of Pakistan, Article 189 Finance Act (XVI of 2010), Section 1 (3) and 8 (37) (77) Evaluation Amendment Amen…
- C.I.R., ZONE-I, R.T.O., SIALKOT v. ABDUL RAUF ARIF, NAROWAL 2015 PTD 626
Sections 111 (1) (b) and 121 of unclear income or asset purchase in foreign currency were paid to property seller in foreign currency received from the tax that the taxpayer received through the banki…
- 2015 PTD 654 2015 PTD 654
Failure to receive or deduct tax from section 161 of Income Tax Ordinance 2001 without audit under section 177 of section 161/205, 177, 120 and 122C Income Tax Ordinance, 2001, sections 161, 177, 120 …
- SAQIB STAR QUALITY PRINTERS, FAISALABAD v. C.I.R., ZONE-III, R.T.O., FAISALABAD 2015 PTD 663
Sales taxpayers' sections 11 (3), 11 (2), 7, 8 (1) (CA), 21 (3), 23, 33, 34 and 73 have taken the stand that sales tax Section 11 (2) of the Act 1990 shall. Apply only where no person has paid the tax…
- Mst. FARZANA SHAFIQUE, SAHIWAL v. C.I.R., ZONE, SAHIWAL 2015 PTD 678
Section 122 (5) (i) Amendment of the Assessment Limit The taxpayer claimed that the original assessment was made on 30 9 2007 while notice 511 2012 was issued under section 122 (1) of the Income Tax O…
- C.I.R., ZONE-II, R.T.O., RAWALPINDI v. Maj. Gen (R) SHUJJAT HUSSAIN 2015 PTD 729
Section 122 (5A), 102, 11 (5) and 1 (2) of the assessment as tax exemption claims @ 75 as the full-time faculty / researcher case has been reopened on the basis that the taxpayers have re-opened the p…
- ENGINEERS ASSOCIATED PRECAST (PVT.) LTD., LAHORE v. C.I.R., ZONE-II, R.T.O., LAHORE 2015 PTD 779
Sections 7, 11, 33, 36, 46 and 73 Section RO 555 (I) / 1996, Dated 1 7 1996 Constitution of Pakistan, Article 4 Deputy Commissioner with additional surcharge and penalty recovery with unauthorized inp…
- WASEEM SHARIF INDUSTRIES (PVT.) LTD. v. COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, ISLAMABAD 2015 PTD 804
Sections 21 (c), 122 (5) and Schedule II: Part I, CL-126F deductions claimed by taxpayers that expenses were claimed under the head expenses Travel and logistics, communications, sales expenses and ot…
- ISLAMABAD ELECTRIC SUPPLY COMPANY LTD. v. C.I.R., R.T.O., ISLAMABAD 2015 PTD 871
Sections 45B (1), 33, 34 and 36 (1) of the Order of Appeal Service The Argent mail service was a valid service because it was equivalent to a courier service. Taxpayers said that before obtaining a ce…
- 2015 PTD 882 2015 PTD 882
In sections 122 and 177 of the Amendment Revenue, it was claimed that the first appellate authority erred in canceling the order passed under section 122 (1) of the Income Tax Ordinance 2001 on the ba…
- 2015 PTD 906 2015 PTD 906
Section 111 The difference in liabilities recorded in the books of accounts by the assessee's income or asset taxpayers, and the bank stated that the additional reviewing officer was required to make …
- NOON TEXTILE MILLS LTD., BHALWAL v. C.I.R., R.T.O., SARGODHA 2015 PTD 919
Sections 3, 4 (c), 8, 11, 23, 33 (5), 34, 46 and 73 notification numbers section O 1125 (I) / 2011 dated 31 12 2011 along with the collection of sales tax, the penalty is somewhat Issuance of Notice o…
- NIGAR ENTERPRISES, CHAMAN CHAMBERS v. C.I.R. ZONE-VI, R.T.O., LAHORE 2015 PTD 931
Sections 3, 7, 8, 11 (2), 45B & 46, including the recovery of alleged illegal, irrevocable input tax, as well as the default charge and penalty from the registered person, according to the audit repor…
- PAKISTAN REFINERY LTD., KARACHI v. DCIR-02, LTU, KARACHI 2015 PTD 954
Appellate Tribunal's request for review / correction of sections 46 and 57 was corrected by the appellate tribunal's power scope order review / correction, which sought to address the issue. All aspec…
- C.I.R., L.T.U., ISLAMABAD v. MIA CORPORATION (PVT.) LTD., ISLAMABAD 2015 PTD 990
Sections 8 (b) (1), 2 (17) (a), 11, 33, 34, 36 and 73 Section RA No. 655 (I) / 2007 Dated 29 6 2007 Adjusted Input Tax Manufacturer Commercial Importer First Appellate Authority Held that the \ "depar…
- FLAME TREND v. COMMISSIONER INLAND REVENUE (APPEAL-III), RTO, LAHORE 2015 PTD 1050
Sections 2 (37), 11 (2), 25, 38, 46 and 73 claim unacceptable input tax on tax fraud and counterfeit receipts. Along with default surcharges and penalties, sales tax payments have found that the regis…
- AZHAR CORPORATION (PVT.) LTD., FAISALABAD v. C.I.R.(A), FAISALABAD 2015 PTD 1074
Penalties and default surcharges under Section 11 (3) [since excluded], 33 (5) and 34 (Section 33 (5) of the Sales Tax Act 1990) are imposed only on non-payment of taxable amount. Can be done, but in …
- NEXTEK SERVICES, LAHORE v. C.I.R, R.T.O., Lahore 2015 PTD 1078
Sections 2 (25) and 21 (2) of Sales Tax Rules, 2004, R11 Suspension of the registered person blacklisting and registration of the registered person who cannot receive the showcase notice to suspend hi…
- AL-HASEEB CORPORATION, FAISALABAD v. ADDITIONAL COLLECTOR CUSTOMS, FAISALABAD 2015 PTD 1094
Articles 33, 34, 36 and 46 unacceptable input adjustments, and the assessor of the recovery threshold by suppressing the sale was charged with making unacceptable input adjustments against purchase in…
- PESHAWAR ELECTRIC SUPPLY COMPANY, WAPDA HOUSE, PESHAWAR v. C.I.R., R.T.O., PESHAWAR 2015 PTD 1112
Claims for refund of Sections 10, 11, 16, 66 and 73 Sales Tax Rules, 2006, 28, 34 and 37 have been filed by the taxpayer in the Sales Tax Return under Sales Tax Act 1990 and Section 10 of the Sales Ta…
- I.A. TEXTILES, MONTGOMERY BAZAR, FAISALABAD v. C.I.R. (APPEALS), R.T.O., FAISALABAD 2015 PTD 1165
Sections 11 (2) and (3) [since omitted], (5), 33, 34 and 46 recover the sales tax wrongdoer's deduction, which is the power of the invoice issued by the blacklisted unit. Had received a sales tax retu…
- AMTEX LIMITED KHURRIANWALA, FAISALABAD v. C.I.R.(A), R.T.O., FAISALABAD 2015 PTD 1174
The duties of Section 45, 45 A & 46, Judges Authority and Appellate Authority, the decision-making authority and the First Appellate Authority, turned a deaf ear on the statements and grounds of the a…
- FINE CRYSTOPLAST (PVT.) LTD., KOT LAKHPAT, LAHORE v. COMMISSIONER INLAND REVENUE, RTO, LAHORE 2015 PTD 1186
Sections 11, 33, 34, 46 and 73 Illegal Input Tax Adjustment A registered person was charged with obtaining input tax adjustment against a counterfeit / fraudulent invoice, adjusting the showcase notic…
- DEFENCE HOUSING AUTHORITY, ISLAMABAD v. C.I.R., LTU, ISLAMABAD 2015 PTD 1193
Section 122 (5A) Modification of Appraisal Post-joining Fees Additional Assessment Officer increased the income advance fee by one year, related to the services provided over a period of 25 years and …
- C.I.R., (LEGAL DIVISION), R.T.O., FAISALABAD v. KAMALIA SUGAR MILLS, LTD., FAISALABAD 2015 PTD 1221
Sections 114, 120, and 122 (5A) of the assessment of the expenditure incurred by Scope Assessment / Company, disclosed by the Income Tax Statement, which was assessed by the Assessment Officer, found …
- MUHAMMAD ZEESHAN v. COMMISSIONER INLAND REVENUE, SBTB-UNIT, RTO, SARGODHA 2015 PTD 1223
Sections 111 (1) (b), 122 (1), 122 (5), 120 and 41 of the Punjab Agricultural Income Tax Act (I of 1997), Section 4 of an Income Tax or Uncertainty Information on Agricultural Income Production Books …
- C.I.R., R.T.O. HYDERABAD v. Dr. MUHAMMAD AZEEM ALMANI 2015 PTD 1242
Section 122 (5) Amendment of Evaluation Permanent Information Amendment of any assessment under Section (2) of Section 122 of the Income Tax Ordinance, 2001, is allowed only when the Department has ab…
- SADIQ VEGETABLE GHEE MILLS (PVT.) LTD. LAHORE v. C.I.T./R, LTU., LAHORE 2015 PTD 1306
Sections 122 (5A), 131 and 133 (5) Appeal to the Assessment Amendment The Tribunal's appeal to the Tribunal for a copy of the High Court's decision was disposed of by the Tribunal, previously filed by…
- ZAM ZAM CNG, RAWALPINDI v. COMMISSIONER INLAND REVENUE, RTO, RAWALPINDI 2015 PTD 1322
Sections 120, 122 and 177 (4) Evaluation Amendment Assessment, CNG Dealer Selection for Taxpayer Matters Audit Taxpayer matters were selected for audit for the reported year and amendment proceedings …
- HONDA POINT (PVT.) LTD., LAHORE v. C.I.R, R.T.O., LAHORE 2015 PTD 1354
Under section 127, 128 and 131 of the Income Tax Ordinance 2001, before the Commissioner (Appeal) before disposing of the appeal against the order, the interim injunction against the receipt of tax be…
- AL-ZAMIN TEXTILE MILLS LTD., FAISALABAD v. C.I.R.(A), FAISALABAD 2015 PTD 1363
Sections 2 (37), 4, 11, 23, 33, 34, 46 and 73 SRO 283 (I) / 2011 Dated 1 4 2011 Sec RO 1125 (I) / 2011 Dated 31 12 2011 Evidence of tax fraud Assess the supply of zero to the tax enforcement penalty a…
- PAKISTAN TELECOMMUNICATION COMPANY LTD. v. C.I.R., L.T.U., ISLAMABAD 2015 PTD 1370
Sections 3 (1), 2 (21a), 7, 16 (1), 36 (1) and Schedule I: Table II, Entry No. 6 Customs Act (IV of 1969), Schedule I: Heading 9812, 1210 Section R No. 550 (I) / 2006 Dated 5 6 2006 Federal Excise Act…
- COLLECTOR OF CUSTOMS v. HAJI SAEED AHMED 2015 PTD 1400
Sections 194A (2), 2 (s), 9, 10, 16, 26, 156, 157, 177 and 215 of the Import and Export Control Act (Exxon X of 1950), Section 3 Section R No. 499 (I) / 2009 Date 13 6 2009 Section RO No. 466 (I) / 20…
- C.I.R. R.T.O, ISLAMABAD v. Nera ASA 2015 PTD 1422
Sections 114 and 122 (9) of the amended taxpayer taxpayers have the right to be heard by the issuance of a notice under section 122 (9) of the Income Tax Ordinance 2001, after the filing of the revise…
- SHAHEEN CHEMIST SHOP, RAWALPINDI v. C.I.R., R.T.O., RAWALPINDI 2015 PTD 1425
Sections 114, 120, 121 and 122 amended the filing assessment authority for revised returns, computed revised assessments, which not only increased sales, as per any cost, but also 30% lump sum. In add…
- PAUL LEATHER INDUSTRIES, LAHORE v. C.I.R., ZONE-X, R.T.O., LAHORE 2015 PTD 1438
Sections 11, 25, 33, 34, 38, 45A, 46 and 72B Section R No. 509 (I) / 2007 Directive 96 2007 Section R No. 283 (I) / 2011 Dated 1 4 2011 Section RO No. 1125 ( I)) On the basis of the infringement repor…
- Kh. SHAHBAZ AHMAD v. C.I.R., R.T.O., GUJRANWALA 2015 PTD 1465
Sections 111, 114, 120, 122, 127 and 131 Examining the filing of return of income Assessment Order Amendment Limit The taxpayer declares his income on 6 5 2008 for the tax period ending 30 6 2008. Fil…
- MADNI PACKAGES (PVT.) LTD. v. COMMISSIONER (I.R.), ZONE-IV, RTO-II, KARACHI 2015 PTD 1490
Section 8 (1) (CA) (D), 22, 24 and 46 claim the input tax adjustment for receipt of a purchase receipt by the appellant firm's supply suppliers for tax fraud. The input tax adjustment department had t…
- AL-AZIZ PAPER MILLS, LAHORE v. COLLECTOR F.E. & S.T., LAHORE 2015 PTD 1543
Sections 33, 36 and 46 provide for the assessment of the excise duty and the collection of the sales tax threshold, which was allegedly paid the minor excise duty and the sales tax, provided for the p…
- ARMY WELFARE TRUST v. COMMISSIONER INLAND REVENUE LARGE TAXPAYERS UNIT, ISLAMABAD 2015 PTD 1572
Failure to pay tax on Sections 161, 205 and 152 (5A) Section RO No. 586 (I) / 191 30 6 1991, instead of evacuating the same taxpayers, a remand for the De novo consideration case or account has been o…
- 2015 PTD 1591 2015 PTD 1591
Section 53, 159 and 161 of Section 161 of the Income Tax Ordinance 2001, the tax on purchases made by the parties having the Certificate Assessment Officer of the exemption is on the basis that the pu…
- INAM PLASTIC STORE v. C.I.R, R.T.O., SARGODHA 2015 PTD 1614
Section 111 (4) (b) Limitation on Unclear Income or Assets Taxpayer asserts that under section 111 (4) of section 111 (4) of the Income Tax Ordinance 2001 when the first appellate authority's order wa…
- COMMISSIONER INLAND REVENUE, ZONE-IV, R.T.O.II, KARACHI v. PAK OASIS INDUSTRIES (PVT.) LTD., KARACHI 2015 PTD 1618
Sections 120, 122, 131, 148, 153 and 169 are responsible for taxpayers, as amendments to the Treatment and Installation, Standing and Maintenance of Imported Plant and Machinery Sales of Imports Priva…
- GOHAR RICE MILLS, VILLAGE BADWAL, SHAKARGARRH v. COMMISSIONER INLAND REVENUE, SIALKOT 2015 PTD 1625
Selection of Case for Audit Amendment Audits in Sections 122 and 177 Under section 177 (1) of section 177, section 177 of the Income Tax Ordinance, 2001 section 177 of the Income Tax Ordinance. In pre…
- KHYABAN PACKAGES, SAMUNDRI ROAD, FAISALABAD v. C.I.R. (ZONE-III), R.T.O., FAISALABAD 2015 PTD 1643
Sections 2 (37), 21 (2), 33 (4) and 73 Sales Tax Rules, 2006, R7 (1) Section RO No. 555 (I) / 2006 Dated 2 6 2006 Sales Tax General Order No. 35/2012 Date 3 6 2012 Blacklisted Registered Individual / …
- ZARAI TARAQIATI BANK LTD. v. COMMISSIONER INLAND REVENUE LTU, ISLAMABAD 2015 PTD 1678
Section 21 (c), 122 (5A) and Seventh Schedule: R6 deductions did not allow employees to relocate. The additional appraisal officer observed that the payment was made through the fund so the company's …
- C.I.R., L.T.U., ISLAMABAD v. NERA ASA, ISLAMABAD 2015 PTD 1720
Sections 11, 25, 36 and 46 Foreign Taxpayer Company, Foreign Taxpayer Company, which deals with the implementation of contracts for delivery and installation of telecommunication, sales of foreign tax…
- ARIF EHSAN PRINTERS v. COMMISSIONER INLAND REVENUE (APPEALS), R.T.O., FAISALABAD 2015 PTD 1777
Section 11 Regulations for the issuance of notice Notice, Section 11 of the Sales Tax Act 1990, laid down various conditions for the issuance of notice under Section 11; First, the registered person f…
- C.I.R., ZONE-VII, R.T.O., LAHORE v. T.U. PLASTIC INDUSTRIES CO., LTD., LAHORE 2015 PTD 1805
Sections 7, 8, 11, 33, 34, 46 and 73 Unacceptable Transactions Investigating the Department's appeal for input tax recovery, the Authority observed that the respondent / registered person did not pay …
- AHSAN ENTERPRISES, ABDULLAHPUR, FAISALABAD v. C.I.R.(A), FAISALABAD 2015 PTD 1839
Section 11 (2) ()) and tax 46 Post Refund Audit Audit Report reports that the sales tax appellant / registered person received the wrong refund, the invoice allegedly received the wrongful return of t…
- 2015 PTD 1847 2015 PTD 1847
Sections 21, 131, 161, 162, 174 (3), 177 and 205 Taxpayer's Obligation to Prevent Compliance Sanctions Tax Officer Effective Tax Officer's Closing Orders, Taxpayers Comply with their Tax Prevention Re…
- MUHAMMAD INAM v. ADDITIONAL COLLECTOR (ADJUDICATION) 2015 PTD 1886
Sections 32, 32 (3) and 156 (1) (14) show the cause of notice, the imperative requirement of the importer's dispute was that the department should take action to involve it and make its role proportio…
Other years — Inland
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