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MESSRS AGRIAID INDUSTRIES, GUJRANWALA versus SECRETARY, REVENUE DIVISION, ISLAMABAD.

Sections 13, 65, 3, 33, 34 and 2 (25) Section RO 600 (I) / 90, Dated 7 6 1990 Section RO 562 (1) / 94, Dated 9 6 1994 PTC HDGS 84 24 and 81 0 Establishment of Federal Tax Ombudsman Ordinance (XNXVS 2000 of 2000), Section 2 (3) Exemption Agricultural Napasic Spears General Practices Not to impose sales tax With additional taxes and penalties the business is closed. Even then, the claim for waiver, Section 65 of the Sales Tax Act 1990, was intended to provide relief to those who did not make a deliberate mistake in collecting sales tax, but this was due to incompetence and generally in this area. Where an ambiguity was found Was resolved in favor of this. Evaluation section 65 (c) of the Sales Tax Act 1990 was not limited to only a person who was registered but he cited both types of persons mentioned in the definition of 'registered person'. The complainant did not rule out the exception to the complainant's request. can go. / Assisi was not registered Erdogan Complainant / Assisi closed its unit on 13 4 1995, from the day it was found that it was able to levy tax, the question of charging did not arise. And the Federal Tax Ombudsman on the basis of revenue management recommended that a notification be issued under section 65 of the Sales Tax Act 1990 to allow the complainant to be exempted from payment of sales tax for a period of 9 tonnes. From 1994 to 30 4 1995 when the business was closed famous lower court advocate from Daur lawyer