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MESSRS PREMIER DISTRIBUTORS versus FEDERATION OF PAKISTAN

Sales Tax Act 1990 Section 2 (41) [as amended by the Finance Act (III of 1998)], 3 (1), 13, 33,34 and 36 SRO No. 580 (1) / 91 dated 27 6 1991 SRO No. 561 (I) / 94, Article 96 Constitution of Pakistan (197 3) of 1994, Article 199 Demand for retention of constitutional application Sales tax demand is not a benefit of the alternative treatment provided in the Sales Tax Act. Earlier, the High Court had considered the impact of inactive SROs in 1990 on the matters of M / s Willy Food (Pvt.) Government of Pakistan (1997 PTD 63) and Pine Match VCBR 1998 PTD 3490 Was passed when an invalid order was passed to validate the opinion. The Central Board of Revenue did not comply with the decision contained in a letter when it was cited earlier but tried to prove that the High Court did not take notice of the relevant provisions of the law and was mistaken. This kind of effort has always been made by the Revenue Authorities. Must be looked at very seriously and take appropriate action. The High Court strongly warned that no such attempt should be made in the future. The unauthorized order of the Authority was expressly unlawful and in such cases the obnoxious applicants could not be instructed to undergo the treatment available under it. The constitutional request for a constitutional legislature was heard law firms from Musakhel lawyer