COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE, LAHORE versus MESSRS GLAMOUR TEXTILE MILLS LIMITED.
Sections 33 (2) (CC), 46 (4) and 47 Appellate Tribunal's powers on delayed payment of sales tax are appealed to the High Court, which dealt with the delayed payment of sales tax and It was fined by the adjusting officer. The Collector Appellate Tribunal upheld the order, amending it, ordering that the orders of the Customs Collector Appellate Tribunal against the Appellate Tribunal be filed in the High Court, Section 46 of the Sales Tax Act 1990 (4). Under the appellate tribunal's exercise of discretionary jurisdiction, the doctrine of reduction or modification of the penalties imposed by the appellate tribunal will rarely demand intervention by the High Court, especially when there is no question of law, such as Considered under section 47 of the Sales Tax Act 1990. In this case the appeal was dismissed before the High Court lost any competence.
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