COLLECTOR OF SALES TAX, CUSTOM HOUSE, LAHORE versus MESSRS HOECHST RAVI CHEMICALS LIMITED
Income Tax Ordinance 1979 Section 136 (1) Appeal for the High Court Reinstatement The petition for the submission of the High Court was rejected by the Tribunal on 19 5 1997. Impact = Revenue was obliged to apply for reference before the Tribunal under Section 136 (1) of the Income Tax. Instead of referring directly to the High Court under the provisions of the Appeal of Tax Ordinance, 1979, which was not present on the date when the appeal against the Tribunal order was submitted, the High Court dismissed the circumstances.
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