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MESSRS TECHNOCRATE TRADING, PESHAWAR versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Sales Tax Act 1990 Section 33 (1) Limitation Act (IX of 1908), Section 4 Establishment of Office of Federal Tax Ombudsman (Office XXV of 2000), Delay of filing monthly returns in Section 9, Complaints of fines The filing of returns was filed on 17 1, 2000, after implementation, 16 1 2000 was vacant, thus, the claim was granted by Section Section 4, Limitation Act 1908, for filing monthly returns for the tax period of December, 1999. The prescribed period was 15 1 2000 and not 16 12 2000 12 and the complainant failed to appear before the Adjudicating Officer despite having the opportunity of hearing, thus making the earlier partial decision to impose a fine. Or monetization adjust the officer Sales Tax Act was enacted in 1990 as the fines under Article 33 (1) correctly. There was no discretion to reduce or reduce the penalty for this period tax advocates from Abdul Hakim lawyer