KARIM CONTAINERS (PVT.) LTD versus CUSTOMS, CENTRAL EXCISE
Section 46 Civil Procedure Code (v. 1908), A XXXIX, R2 (2A), (2B) and Section 141 Constitution of Pakistan (1973) Article 199 Constitutional application made under section 46 (4), Sales Tax Act 1990 Approval. Assissee's appellate tribunal against tax collection was of the view that customs, excise and sales proceedings before customs, excise and sales, after the expiry of such interim order on tax collection, ended six months. I will be extended time. The Tax Appellate Tribunal exercised jurisdiction under the Special Law under the Sales Tax Act 1990, upholding the validity of the CPC appellate tribunal, in keeping with the principles provided under OLXX, R2 (2B). Like the XXXXX, the equal provisions in the CPC which were common law. The jurisdiction in relation to the matters seized by the court of civil jurisdiction and related matters, cannot be extended to proceedings before the tribunal under the principles of section 46, Sales Tax Act 1990
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