MESSRS KEEP & CARRY COMPANY versus DEPUTY COLLECTOR (ADJUDICATION), SALES TAX
Section 46 of the Sales Tax Act, 1990 Appellate Tribunal related to the delay in termination, after dismissing the appeal, dismissed that the delay in filing it was not properly explained. In the Sales Tax Act, there was the discretion to accept a preliminary appeal after the limitation period, praying for justification of the delay in filing the appeal should be reasonably considered, unless one delays in the assistive appeal and is entitled to receive something. You don't have Neither he was born late nor a valuable right was created in favor of the Revenue High Court and an improper order was struck, the result being that the appeal filed by the appellant before the Tribunal will be considered pending. , Which will be heard and decided. Good after listening to the parties
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