ALI HAIDER versus GHULAM QASIM
Section 163 and 164 exclude the request for review by the Commissioner on the ground that he was not eligible to review his predecessor's order without the prior approval of the Board of Revenue, on the basis of the invalidity of the valid request, the officer to whom Attempts to revise the order were moved, the Commissioner should have exercised his / her right to the facts of the case, while dealing with the request for review, and if they were of the opinion that this was a valid case to review, The board should have filed a reference. Revenue accepted the review request with approval to allow the Board of Revenue to review, remanding the Executive District Officer (Revenue) for a reappraisal request decision, setting aside the pending order.
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