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COLLECTOR OF SALES TAX & CENTRAL EXCISE (WEST), KARACHI versus CUSTOMS, EXCISE & SALES TAX APPELLATE TRIBUNAL, KARACHI BENCH AND OTHERS

Section 2 (4) The limitation of the legal power of the Central Board of Revenue Powers and Section R was the section ROS Legal Law, which could not be changed by the instructions or interpretation of the Central Board of Revenue. Unless the circumstances of Section R were changed in accordance with the law, the question of possible or pre-application of Section R was related only when interpreting a law and not the opinion of the Central Board of Revenue. Only an executive authority had the opinion. The Central Board of Revenue was empowered to issue a Section RO / Notification under the Legislature under the Legislature's use of the authority empowered and, for so long as it did not conflict with the provisions of the law, would be the power of the law. There is no authority to interpret the law because it falls exclusively within the jurisdiction of the Board of Judicial Affairs. The top management in the tax administration was identified, but under the scheme of law relating to direct and indirect taxation. There was no court justification, except in those cases where the board was authorized to exercise the jurisdiction, Bearings said, with the exception that the board was an executive, indirectly or indirectly from federal taxes. Give different authority to the enforcement and enforcement of the relevant legal provisions It was given under the eye that issue under Article RSS / Notifications and frame rules in the sovereign authority through legislation. The circular or letter issued by the Board was in the nature of executive interpretation / opinion and the equivalent of judicial interpretation famous supreme court advocate from Daulat Pur lawyer