THATTA CEMENT COMPANY LTD. versus ASSISTANT COLLECTOR, COLLECTION AND ENFORCEMENT,CUSTOM HOUSE, S.I.T.E., HYDERABAD
Sections 12, 34 and 48 of Pakistan Sales Act (1990), Art 199 Constitutional Application Sales Tax Recovery The executors responsible for the implementation of such recovery issued a show cause notice to the Assisi for the collection of short assessed sales tax. Against whose order the appeal of the Asisi was pending with the Additional Collector Collector in which no order was issued. The dispute was that under section 48 of the Sales Tax Act, the appeal could not be issued for review for receipt of the notice. Appeal filing did not work without an automatic stay could not prevent the recovery of an undisclosed order of money
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