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MESSRS KHANIAN ORIENTAL CARPETS & RUGS, ISLAMABAD versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Sales Tax Act 1990 Sections 19 and 14 (1) (ii) Establishment of offices of Federal Tax Ombudsman Ordinance (2000 v 2000), Sections 9 and 10 (4) mandate arbitrary entry by the supply survey team through the spot survey team. Demand in the meantime without determining the supply price. The justification for the last twelve months tax The value of supply at any time during the last twelve months ending the tax period means that the collector has to register a retailer under section 19 of the Sales Tax Act, 1990 For this price will have to be satisfied with the price itself. Retailers' supply exceeds Rs. 5 lakhs in any of the 12 taxes ending the monthly period in which the mandatory registration of the retailer was intended and for the eleven months prior to this, the collector has to pay Rs. The cost of the supply had to be returned by the end of the month. Before the adoption of such a view, the period ending in the last 12 months was an opportunity to be heard by the complainant as well as the responsibility of the department, which was registered under section 19 of the Sales Tax Act 1990 , Which was not assessed as required under section 14 (1) (ii) of the Sales Tax Act 1990, the Federal Tax Ombudsman recommended that the Collector or any such officer may, on behalf of him, If the complainant was required to register after such an inquiry, she could be satisfied if the said artist was satisfied that the complainant would There was no need to register, they can cancel the registration of a complaint within its jurisdiction. Under Section 19 of the Sales Tax Act, 1990 top advocate from Warah lawyer