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ZAMINDARA PAPER & BOARDS MILLS (PVT.) LIMITED, FAISALABAD versus COLLECTOR, CENTRAL EXCISE AND SALES TAX, LAHORE


X10 Central Excise Act (I of 1944), Section 3 (b) Sales Tax Act (VII of 1990), Sections 34 and 36 excise duty and sales tax evasion notice did not appear on all applicable law. Or relevant principles / sub-rules or reasons, so the adjusting authority observed that the same was the case with tax fraud by the appellant, whereas no notification was made by the notification authority in this anonymous showcase notice. It is believed that there will be a case of tax fraud. Falsification in the absence of special charges or allegations in the showcase notice against the appellant due to false declaration, misinformation or incrimination, or for reasons of false document, fake seal, fraud or fraud. In the absence of special reasons in the showcase notice, the authority had no jurisdiction to apply sub-rules (2) and (3) of R-10, in which case the High Court accepted the appeal with costs, which were separated. Was done. Inactive orders and show cause notices

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