MESSRS SEAGUL EXPORTS, KARACHI versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Appeals for the return of sections 45B (3), 45 (2A) and 45 Section RO 417 (I) / 2002, dated 20 6 2002 demand the hearing of the deputy collector on appeal (appeal) itself. Instead of making a decision, it is appealed under Section 45B (3) of the Sales Tax Act 1990 that the Collector Sales Tax (appeal) may make such further inquiry in the appeal decision unless he remands on the De Nouveau case. The Ga collector received the remand after giving the complainant an appropriate opportunity of hearing, the case for fresh judgment was not lawful and the invalid collector's appeal (appeal) accepted the point and the Federal Tax Ombudsman Demanded the withdrawal ordered to proceed with the necessary investigation. The Collector Sales Tax (Appeals) should be advised to return the defective order and pass the Speech Order accordingly after providing the necessary inquiry and hearing opportunity to hear the complaint. Law
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