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MESSRS MAHMOOD & COMPANY versus ASSISTANT COLLECTOR, SALES TAX (ENFORCEMENT & COLLECTION), SHALIMAR DIVISION;


Sections 33 (4) (C), 3 and 47 Section RA No. 630 (I) / 95 Dated 2 7 1995 Constitution of Pakistan (1973), Arts 77 and 127 Re-rolling of the Association of Steel Mills, in which the appellant, present In this case, the members were, approaching the federal government with a request to continue the fixed tax regime, that the members of the association would pay 20% more than the year 1996, and in return they would make it through revenue. It was promised that none of the members of the association would be audited under the agreement, fulfilling this section of the agreement that almost all members of the association were excluded. Ylynts has been the default. It's not enough to completely change the current tax conditions after just a few minutes of a meeting between appellant, association, and revenue to pay a certain amount as a sales tax with additional taxes and penalties. Were. Such a matter could not be settled by the administrative arrangements under Section 3 (1), Sales Tax Act, 1990. On the basis of such agreement, no imposition can be imposed against the express words of the Constitution. I have little to say. In the event of non-compliance with the terms of the agreement, additional taxes or penalties did not preclude the appellants from accepting the request to accept the contract in any way; had gone. For this, no person shall be compelled to comply with the same waiver that a person has for some time accepted the terms and conditions of the contract, shall not change this agreement into a rule of law. \ r \ n \ ren a couple more minutes

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