COLLECTOR, SALES TAX AND FEDERAL EXCISE, PESHAWAR versus CHERAT PAPER SACKS LIMITED
Scopes affected by Sections 36C and 35C can appeal to the High Court only in respect of any question of law arising as a result of an order under section 35C of the Central Excise Act, 1944, or an aggrieved person. An appeal was filed through Collector Sales Tax and Federal Excise, and the Additional Director Intelligence and Investigation Memorandum of Reference was not signed by the aforesaid staff, so the name of the person mentioned in the title could not be ascertained. This reference / appeal was filed by the Collector Power of Attorney which was not signed by the Collector but by a person unknown to the Collector of Sales Tax, under Section 36C of the Central Excise Act, 1944, the person was not considered to be a traitor. can go. The aggrieved person, if it was notable for any sales tax officer, would increase the word of the collector to the law and disqualify him. The legislature intentionally used and signed two different opinions. Who was a collector and a sad person. Redundancy for the Legislature could not be attributed to the Legislature.
Related judgments — Peshawar High Court NWFP, 2013
