FAISAL TARIQ versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 19, 3A, 11, 14, 33, 34 and Sixth Schedule, Center No. 42 Establishment of the Federal Tax Ombudsman Ordinance of Office (2000 of Off-XV), Section 2 (3) Mandatory Registration Hotel Notices without calculation Mandatory Registration for Audit According to Section 14 of the Sales Tax Act 1990, when the Sales Tax Act of 1990 becomes business more than Section 14, its evidence / report, when the annual turnover of a person exceeds $ 2 million. Registration was required. He was a manufacturer (including a hotel) or Rs 5 lakh if he was a retailer, admits that the department did not have any material in the form of an inquiry report or any other evidence which shows that the complainant Receipts have exceeded Rs 2. In the case of annual 2000 complaints, the Income Tax Assessment was responsible for registration under section 19 of the Sales Tax Act, 1990. It said it was far below the threshold, there was no case for compulsory entry under Section 19 of the Sales Tax Act 1990 and, after that, the Federal Tax Ombudsman recommended that the complainant's case. The registration process should be finalized without any delay. Delays of Rs 5000 and penalties imposed under Sections 33 and 34 of the Sales Tax Act 1990 and the penalties should be removed under Section 45A of the Sales Tax Act 1990.
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