LOCOMOTIVE FACTORY PAKISTAN, RAILWAYS versus APPELLATE TRIBUNAL CUSTOMS, EXCISE AND SALES TAX, PESHAWAR
The taxpayer was issued notice to the taxpayer about the taxpayer by an officer and the taxpayer also wrote the order against the taxpayer, in section 45, 45A, 45B, 46 and 47 were referred to the High Court decisions. An Appellate Tribunal consisting of two members, one of them (Member Technical), was mentioned by the officer and said that the officer authored the decision of the Tribunal, which again went against the validity of the taxpayers. The interest of the direct department was involved. It was the department to take advantage of the matter and the defamatory decisions, and said that being an employee of the department was definitely to protect the interest of the member (technical) of the department, the officer stated that he had written the show notice Has issued and decided against it. The taxpayer, and therefore he could not sit as a member of the appellate tribunal, faced with the same issue as the appeal, which was the file d for any decision as to save the case and decide. The judge could not sit in which his interest was directly involved, and in the present case, not only the interest of the author of the unwritten verdict, the verdict was also presented, in fact the unclean order by them, the challenge was therefore presented. In view of all the requirements of morality, justice and justice, these decisions were not lasting. Refers to the Appellate Tribunal sent the case. Instructions to exclude the aforesaid officer from the appellate tribunal for hearing of the taxpayer's appeal reference, accordingly ly r \ n
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