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MESSRS MUSKZAR KNITWEARS (PVT.) LTD versus FEDERATION OF PAKISTAN, MINISTRY OF FINANCE


Sections 22, 25 and 45A Sales Tax General Order No 1/1999, Dated 7 1 1999 Sales Tax General Order No. 9/1999, Dated 229 1999 Constitution of Pakistan (1973), Article 199 Constitutional Petition Approval of Registered Person Re-Audit A few days after the completion of the third audit, without notice to the Central Board of Revenue, the amount of justification granted by the final audit team that the additional tax and penalty was submitted against the applicant is neither due nor , The existence of exceptional circumstances has been reported for unacceptable approval for fresh approval. The proposed audit process was unfair because the report did not explain why several firms in the Board of Revenue were granted questionable powers under Section 45A of the Sales Tax Act 1990 = Cannot be used in such manner = The Board of Revenue could not ? The subordinate authority record order does not indicate that the Board of Revenue requested its jurisdiction after seeking the deputy collector's record, but no action was taken against it. The officer, whose order allows the revision of the stock statements, can be used by the Revenue Final Audit Report in judicial proceedings if found to be unlawful; the proposed proceedings will start at that time against the adjudicating officer applicant. Revenue is not allowed to withhold applicant's retraction claim upon arrival. Guidelines for action against suppliers / buyers

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