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ATTOCK CEMENT PAKISTAN LTD. versus COLLECTOR OF CUSTOMS, COLLECTORATE OF CUSTOMS AND CENTRAL EXCISE, QUETTA


Sales Tax Act 1990 Section 46 Constitution of Pakistan (1973), Arts 199 and 185 (3) Appropriate Method of Constitutional Application The exercise of constitutional jurisdiction under the principles of the High Court, constitution of Appellate Tribunal under Section 46, Sales Tax Act 1990 had gone. In the constitutional jurisdiction of the High Court and at the stage of departure before the Supreme Court, no such tribunal was envisaged under Section 46, Sales Tax Act 1990, but instead served as a member of the Central Board of Revenue. Was giving Circumstances cannot be said to be adequate for other appropriate remedies, therefore, the interpretation of the constitutional application by the Member Central Board of Revenue cannot be considered a correct interpretation of the law, where allegations of abuse or abuse of law. The process involves financial rights. In addition to the power, the Supreme Court may take steps to assess whether the public concerned is taking the relevant action.

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