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HINOPAK MOTORS LIMITED versus FEDERATION OF PAKISTAN

Sections 2 (44) and 34 Constitution of Pakistan (1973), Section 199 Constitutional Appeal was issued to the applicant through an ad hoc deposit sales tax liability showcase notice that at the time of receipt of advance payment of delivery cost 4f, Tax was levied at the rate of 18% of the value, but it was later paid to the government at the rate of 12 5% and thus the applicant did not pay the tax difference of 5%. Petitioners, through petitioner, had also demanded in the showcase notice why they would not levy any additional tax under Section 34 of the Sales Tax Act, 1990. The applicants in their constitutional petition sought advertisement for the advertisement. The deposits received by it were not within the scope of Section 2 (44) of the Sales Tax Act, 1990, and that the proposal to impose a sales tax on ad hoc deposits was illegal, illegal and did not result in any legal effect. ? The dispute was already decided by the High Court as PTD 2440 in 2002 and the matter may be decided in light of the aforesaid decision, Peetar has been remanded to the Additional Collector so that he too Decide accordingly. After the applicant has been given a hearing, to decide the case of the 5 alleged short deposits online advocate from Noorpur nooranga lawyer