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TROUT LAND HOTEL (PVT.) LTD. versus SECRETARY, REVENUE DIVISOIN, ISLAMABAD

Sections 19, 3A, 14, 26 and 33 (1) of the Northwest Frontier Province Sales Tax Ordinance (III of 2000) CBR Circular No. 4 (80) STR / 98, dated 12 10 2002 of the Federal Tax Ombudsman Ordinance Establishment of Office (XXXV) 2000), Section 2 (3) Mandatory Registration Hotel and Restaurant Seasonal Business Taxable Taxes Central Excise License Complainant / Registrar Registered on the Central Board of Revenue's Central Excise Directive Accounts According to the notice of the licensee for audit of accounts, his business did not exceed $ 5 million, he was not required to be registered under the Sales Tax Act 1990 Yes, neither the registration certificate was provided nor the legal status of such registration has been stated in response to the letter of the complainant / assessee. For all Central Excise License Departments mandatory entry was never directed to Section 19 of the Sales Tax Act, 1990, it is necessary to keep a record on the evidence from the Sales Tax Officers that the Complainant has to comply with the Sales Tax Act, 1990 Prior to enrolling under section 19 of the defect, must be registered under section 14, in which case, the Federal Tax Ombudsman was established that the collector cancel the registration under the provisions of section 19 and instruct the assistant collector to appropriate Investigate and provide the complainant with an opportunity to present their case. list of supreme court advocates from Doltala lawyer