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IHSAN YOUSAF TEXTILE (PVT.) LTD., FAISALABAD versus COLLECTOR OF SALES TAX (ADJUDICATION), FAISALABAD

Prior to the insertion of Section 32A of Section 32A Constitution of Pakistan (1973), Article 185 (3) of the Sales Tax Act 1990, the special audit of the Chartered Accountants Period was audited by the authorities and the responsibility for filing the sales tax. Fixed. Concerning the receipt of fines by the asbestos company, the authorities had set a fixed obligation period before entering Section 32A of the Sales Tax Act, 1990. ) Whereby the Sales Tax Authority was empowered to re-open the tax liability of a registered person in relation to this transaction and to re-assign to which such obligation was already fixed. It has been argued that the High Court has withheld the decision on the basis that a determination is needed in this case, first of all, the question of whether the purpose of the provisions relating to the need to maintain records for five years and its The inquiry was to reassess the tax liabilities of a registered person through the Sales Tax Authority and second, whether to enter Section 32A (2) of the Sales Tax Act 1990. The special audit may be applied to the period before. To make section AAA as part of the Constitution and whether the Collector of Sales Tax is authorized under the section to pass a special audit order for which period the tax liability of a registered person is already fixed and excluded. The appeal was allowed and the case is referred to the High Court for further verdict. when you need a advocate from Nowshero Feroz lawyer