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ALUMINIUM PROCESSING INDUSTRIES INTERNATIONAL (PVT.) LTD versus FEDERATION OF PAKISTAN


Sections 45A, 46, 30 and 51 of the Special Relief Act, (I of 1877), Sections 42, 54 and 55 of the Declaration of Suit and Notice of Permanent Order, issued by the Member, Section 45A, Sales Tax Act Under 1990, the Judicial (CBR) Central Board of Revenue applies the provisions of Section 45A, Sales Tax Act 1990, to all the orders passed by the Sales Tax Officers to request the record and the record to the collector. happens. The original or appeal, and not filing an appeal by either party, will not refuse to exercise the powers of the Board to review the legal status under Section 45A of the Act, or the ownership of an order, During the approval of the appeal, the powers under section A 45A under section A cannot be exercised, however, by the appellate tribunal under section 4646 or under section 45A sales tax act of the high court. Cannot be used to check the legality or ownership of an order passed through the cause notice. , 1990, was legally issued by the Member Judicial, Central Board of Revenue and banned under Section 51, Sales Tax Act 1990, the High Court dismissed the case [Flying Board and Paper Product v. Deputy Collector II 2002 PTD 7 Disagree with]

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