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MESSRS BISMA TEXTILE MILLS LTD. versus FEDERATION OF PAKISTAN

Articles 3 and 6 of the Sales Tax Act 1990 Pakistan (1973), Article 199 Constitutional Applicants The obligation of the applicants to pay the sales tax in their constitutional petition is to demand the sales tax by the authority constituted on the basis of audit report. The challenged applicant was not submitted. Neither a copy of the audit report nor any opportunity to identify the defects and the reason why the applicant could not be paid for the audit report could not be paid in such a case, Applicants' liability for payment cannot be determined. The sales tax applicant cannot be burdened with the obligation to pay the sales tax on the basis of the audit report alone with which the applicant was not confronted. online advocate from Bisham lawyer