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DEPUTY COLLECTOR OF CUSTOMS, RAILWAY STATION, LAHORE versus MESSRS ABDUL GHAFFAR ABDUL REHMAN

Income tax collection by the Collector of Customs after assessment on the basis of Bill of Entry including section 30 (c) Constitution of Pakistan (1973), Arts 185 (3) and 199 import goods, customs duty and sales tax. Excluding and assessing the importer's income for income tax purposes, Sales Tax applied for leave of appeal through Collector's Customs against the invalid order mantability Income Tax Department, though the parties to the petition filed before the High Court, The vacation request was not filed to appeal the customs collector. Although in the constitutional petition, the party neither dealt with nor appeared nor offered any opinion before the High Court customs officials were merely collecting tax on behalf of the Income Tax Department. Dismissed the application and denied leave on appeal. top civil advocates from Deh Pathaan lawyer