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S.T. APPEALS NOS.379/LB, 3891LB, 529/LB, 564/LB, 565/LB, 583/LB, 601/LB-, 617/LB OF 2004 versus S.T. APPEALS NOS.379/LB, 3891LB, 529/LB, 564/LB, 565/LB, 583/LB, 601/LB-, 617/LB OF 2004

Non-collection of 15% of the original amount of section 45B appeal tax, for non-compliance with section 45 (4) of section 45B by the Collector, Customs, Sales Tax and Central Excise (Appeal). Limit level violated. The priority appeal in terms of subsection (1) of section 45B without hearing the Sales Tax Act 1990 is to decide in terms of subsection (2) and, if required, of subsection (3) of section 45B of sales tax. Read along. Act, 1990 Before seeking appeal for a regular hearing, the Collector (Appeal) has to ask the Appellant to deposit 15% if the Appellant expressly requires that 15% of the original tax amount be deposited. Causes the applicant to suffer. The Collector (Appeals) will provide the Appellant an opportunity to hear and then decide the issue with the right mind and then pass it on formally, according to which the Collector (Appeal) has to collect 15 of the basic amount. Did not present the case. x As the Adjudicating Authority has decided, before applying for a regular hearing, there will be no restriction against the receipt of a fixed duty / tax amount where the collector (Appeal) has deposited 15% of the basic amount. Was exercised under this section for the first time under sub-section (4) of section 45B of the Sales Tax Act, 1990, then under section 45B of section 45B of section 45B of the Sales Tax Act, 1990 (4) In effect, ie extra basic tax amount, extra tax and penalty, etc., expire for a period of six months or until the decision of appeal, whichever comes first, will be sent to the collector (appeal). This legal clause was not available. Appeal for 1 / 3rd deposit of basic tax amount in original orders famous lower court advocate from Mirpur Khas lawyer