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MESSRS FLYING BOARD AND PAPER PRODUCTS, LAHORE CANTT. versus DEPUTY COLLECTOR-II, GOVERNMENT OF PAKISTAN, DIRECTORATE OF SALES TAX, CUSTOMS HOUSE, LAHORE

Sales Tax Act 1990 Section 45A & 47 Constitution of Pakistan (1973), Article 199 Constitutional application was in relation to the issuance of disputes under section 47 of the Sales Tax Act 1990, instead of the appeal of the revised jurisdiction, disputing the original order. Adjustment of the various amounts appealed against was allowed by the collector in favor of the applicant while the appellate tribunal dismissed the appeal filed by the authorities on technical grounds that the appeal was not filed by any competent person. Do so, after the appeal was rejected by the appellate tribunal, the Central Board of Revenue raised the issue of the exercise of powers under section 45A of the Sales Tax Act 1990, and issued a show cause notice in the amending jurisdiction where the appeal is greater. Against the Tribunal's order, the court did not allow any executive authority in the department to directly or indirectly intervene in any matter. Central Central A Order Central Central By Central Central Central Central Central Central Central 45 Central Central Central Order C entral Central Central 45 Central Central brought 45 brought 45 brought 45 brought 45 brought 45 brought 45 brought 45 A 45 brought 45 brought AA brought AA brought brought brought brought brought brought brought brought in was brought in was brought in was brought in family advocate from Kharan lawyer