COLLECTOR OF SALES TAX, LAHORE COLLECTORATE versus AL-NOOR BULBS (PVT.) LTD.
Section 26 monthly return rolls, 1996 filing, R 5 (4) monthly returns, with a one-day delay, were required to submit monthly returns, with a pay order on the 20th of each month, on 19-19 1997, Assisi Field Returns. Had to be submitted, which was cleared by the Clearance Revenue on July 21, 1997, after the clearance bank did not accept a one-day delay, but fines and additional tax orders were actually imposed, but the appellate authority It was retained, but no question was raised by the tribunal's endorsement. It was illogical to appeal to the High Court under Section 47 of the Sales Tax Act 1990, which the bank manager affirmed that on receipt of the money on 20 1, 1997, the appellant could not be accused of making false notes by bank revenue. Is. It had unnecessarily had to stretch out its strong arm to reinforce it for any reason, for any reason, the Revenue working by the relevant office had a day off. The delay should have been ignored, even if it was the fact that Assisi paid the tax on 18 1 19. ie 97, the date of purchase of the pay order from the bank as well as the transfer of money from one bank to another with the amount deposited was in the nature of a Ministerial Act in which the monthly return rolls roll 6 of 1996 (5). 4) was wrongfully summoned to the High Court. Appeal dismissed
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