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PAKISTAN MINERAL WATER BOTTLING PLANT, KARACHI versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Sections 3D (3) and 4 (2) CBR Letter Circular No. 1 (20) CEB / 94 CBR No. 1 (7) CEB / 99, Date 12 6 1999 CBR Letter C No. 9 (10) CEJ / 2000, Constitution of 15 15 2002, Pakistan (1973), Article 189 Establishment of Office of Federal Tax Ombudsman (XXV of 2000), Section 2 (3) collection of surplus income, etc. Claims to have an additional tax return due to cold charges. In pursuance of the Supreme Court's decision, such a refund in the retail price of water trapped was dismissed on the basis that the duty cases were delivered to the consumers which was illegally fulfilled. And it was against the decision of the Supreme Court. Where illegal orders were passed that were against the law's profits and Supreme Court decisions, there was a need for mismanagement that required interference, where tax or duty was imposed illegally because such refunds are payable. If there was no tax or duty that could not be recovered, the Federal Tax Ombudsman, even on technical grounds, recommended by the government that the Central Board of Revenue set aside the order passed by the Additional Collector, and the Sales Tax and Central Instructed the excise collector to submit the certificate to the complainant from the Chartered Accountant Oh. Examine the refund claim in the light of the Chartered Accountant's Certificate and provide the complainant with the opportunity to prove a refund claim best advocate from Chak 46 lawyer