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COLLECTOR OF CUSTOMS, CUSTOMS HOUSE versus HIRA FAROOQ (PVT.) LTD., LAHORE


Sales Tax Act 1990 Section 6 Customs Act (IV of 1969), Section 31 Constitution of Pakistan (1973), Article 185 (3) Demand for Sales Tax Payment Authorities demand payment of sales tax from the importer in respect of goods. Where the letter was opened before withdrawal of the notification of immunity, the High Court declared such a demand had no legal effect, leaving the appeal to consider a similar question in another case. Permission has been granted, in the case of the applicant who was granted leave, which will hear the appeal. Along with other pending appeals containing a similar question of law

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