LALA MUSA FLOUR AND GENERAL MILLS, GUJRAT versus CHAIRMAN, FEDERAL BOARD OF REVENUE, ISLAMABAD
Implementing the decision in Section 177 Sales Tax Act (VII of 1990), Section 25 Federal Excise Act (VII of 2005), Section 46 Constitution of Pakistan, Article 199 Constitution Petition, the High Court had earlier stated in the Constitution that the Commissioner Notices have been issued to applicants through Inland Revenue. Under Section 177 of the Income Tax Ordinance 2001 The selection of its cases for the audit of its tax affairs under Section 25 of the Sales Tax Act 1990 and Section 46 of the Federal Excise Act 2005 was unlawful and without legal authority, and such powers were granted only by the Federal Board of Revenue with computer belting Petitioners demanded enforcement. The decision that was already filed in the constitutional petition filed by the High Court, required the authorities to comply and follow the High Court decision until it was changed. An interim relief is not done in the favor of the authorities, which did not exist till today. ?
Related judgments — Lahore High Court Lahore, 2013
