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AVARI HOTEL LTD. versus COLLECTOR OF SALES TAX

Sales Tax Act 1990 Section 14 and 3 AAA Constitution of Pakistan (1973), Article 199 Constitutional Application Registration Requirement Retail tax applicants / reviewers are registered in the preparation of taxable goods and services as hotels are also subject to the Sales Tax Act. Must be registered as a retailer under Section 3AA. , The Department of 1990 claimed that the applicant / reviewer was not the affected party as it is the only revenue collection agency. Various duties are imposed on the person required to receive the tax, such as maintaining an accurate and faithful account of the amount received, and then the National Kofar. See their secured credit. Additional staff is required for this purpose and even if it A member of the staff is deliberately or wrongly lost in the accounts and is responsible for a large number of fines if he fails or fails to count. It has no advantage or reward and it is not correct to say that it is not legally permissible to pay legal proceedings, penalties and penalties, in the event that the applicant / reviewer was either not an aggrieved party or was merely a third party Was due to which the tax incidence would eventually fall: list of advocates from Pasni lawyer