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SIEMENS PAKISTAN ENGINEERING CO. LTD. versus PAKISTAN

Article (44 (c), & 45 and Constitution 46 Constitution of Pakistan (1973), Article 199) Hearing given by one officer and hearing approved by another officer requires personal hearing. Was not an officer who had heard the petitioner on different dates and in particular, the last date of the hearing required the provisions of section 44 (c) of the Sales Tax Act 1990 to be appropriate for the person to be heard personally. If the officer did not listen to the person concerned, he would not know the explanation. Will not be eligible to approve because a hearing by a predecessor will not mean or amount to a hearing by a passing order because the officer is said to have been negligent of the explanations, explanations and arguments offered by the relevant party. And the Additional Collector who passed the order will pass the order on the basis of their own perception and understanding of the matter, without giving a personal hearing to the applicant, which not only violated the principle of natural justice but also The legal requirement of section 44 of the Sales Tax Act 1990 was not valid, but it was illegal, without any jurisdiction. Neither the legal nor the legal effect when you need a advocate from Khanbel lawyer