ADDITIONAL COLLECTOR-II SALES TAX, LAHORE versus MESSRS ABDULLAH SUGAR MILLS LTD.
The Appellate High Court upheld the Disapproval Order Verification Tribunal under Section 46 (4) of the Sales Tax Act 1990, through interim orders of Sections 47 and 46 (4) of Pakistan (1973), Arts 183 (3) and 199 (4A). What was After giving the parties an opportunity of hearing, the authority to pass any order, after the expiry of six months from the receipt of the interim order of tax approved by the tribunal, will cease to apply. Section 47 was not prohibited from issuing interim orders. The jurisdiction of the High Court of Appeals on the recovery of 1990 was tagged with section 46 of the aforesaid Act. As it was not available to the High Court. High Court directs appeal after three weeks Impeded order was interim
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