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MESSRS AL-FAIZ FURNITURE, JHELUM versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Section 13, 3 (1A), 3B and Sixth Schedule, Items 2, 66 Establishment of the Federal Tax Ombudsman Ordinance Office (XXV of 2000), Section 2 (3) Exemption Tree Auction from Complainant / Buyer The sales tax collector was an unregistered person, and the department refused to refund the amount received on small items on exempt goods so that the incident would be passed on to the consumer. In accordance with the provisions of Section 3B (3), the validity tax was collected by the Central Board of Revenue. The Sales Tax Act, 1990, is proof that the taxation events were passed on to the customer, it was present on the Central Board of Revenue, nothing was available to show that the tax cases were available to the customer. In the absence of approval, under no record can the applicant be deprived of the amount that was received from him which could not be recovered from him. Sales tax recovery was unlawful in view of the legal provision, with no jurisdiction and compensation for the collection by such illegal government departments against the law should be returned.

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