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W.T.AS. NOS. 1955/LB AND 1954/LB OF 2000, DECIDED ON 6TH AUGUST, 2002. versus W.T.AS. NOS. 1955/LB AND 1954/LB OF 2000, DECIDED ON 6TH AUGUST, 2002.

The provisions of Sections 12 (6) (7) and (8) of the Finance Act 1991 were assessed in return for additional tax penalties in response to a notice that reduced the value of fixed assets excluding the cost of work. Was declared below the lower limit. Arriving at the expense of fixed assets for Corporate Asset Tax, Corporate Asset Tax Return presents a detailed explanation, with additional taxation under section 12 (8) and penalty imposed under section 12 (7) of the Finance Act 1991. While progressing. The first appellate authority to delay filing a corporate asset tax return reduced the value of fixed assets and the enforcement of additional tax was retained and the imposition of penalties under Section 12 (7) of the Corporate Asset Taxes Was held and retained illegally. Filing the corporate asset tax declaration law did not help the non-party in the dispute, although there was no time limit for initiating proceedings and it was also punishable by not filing a corporate asset tax declaration but the Department of Finance Act 1991 Failure to initiate the assessment proceedings under section 12 (6), imposing fines in a legally or morally valid period of review. Delays in the delivery of profitable documents related to the filing of a criminal proceeding, especially in the presence of a letter from the appellant / assessee examining the record, also result in a fraudulent corporate asset tax declaration. Failed to record. Pursuant to Section 12 (7) of the Corporate Assets Tax, section 12 of the Finance Act 1991 how to become a advocate from Kakur Town lawyer