UNITED BUSINESS LINES versus GOVT. OF PUNJAB
Punjab District Council Export Tax Rules 1990 1990 Section 147 Punjab District Council (Exit Goods) Tax Rules, 1990, R5 (5) Constitution of Pakistan (1973), Art 199 Constitution Petition for non-payment of such tax effect authority. Is exempt. Determining the supply of the Punjab Local Government Act, 1996 or the Punjab District Council (Goods Exit) Tax Rules, 1990. Neither the borrower nor his servants / workers / agents should be detained for any goods. Which in his opinion was compensated for the exit tax which was not. The payee tax officer or tax inspector or clerk shall have the power to detain such shipment only as specified in the rules or the goods are not tax liable by the contractor or his agent to compel the receipt of the goods. The threat to use was a criminal act. In this case circulate the necessary instructions
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