MESSRS NEWAGE PRIVATE LIMITED, LAHORE versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Sections 33 (7), 22 (1) (a) and 23 (1) (d) Sales Tax General Order No. 5 of 1998, Dated 28 8 1998 Sales Tax Standing Order No. 5, Date 19 10 2002 Public Notice, Date 12 12 The establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000) in 2002, Section 2 (3) of the general penalties complainant claims that the Department unanimously approved the refund from the amount of the fine. And deducted without getting full information. The public notice stated that the complainant was neither issued a show cause notice nor provided a defense opportunity, the department argued that the claim for a refund in light of an action taken by him. Was deducted from him so that if he failed to mention the count or construction etc. In the future, the authority authorized on shipping bills will be given the option to deduct a penalty amount on each shipping bill which he does not mind, according to which the fine was deducted and his money deducted. ? The affidavit show cause notice was not issued because the imposition of a penalty had already been agreed upon and the complainant was fully aware of the relevant provisions of the Sales Tax Act 1990, which was imposed on the basis of induction and without proper passage. Was. The justification for assigning reasons to impose a fine. The legality was a clear deviation from the procedure set out to make the decision illegally, for the reason that the complainant did not issue the notice and denied the complainant the right to explain his position. Was imposed without any formality and the formal order to enable such a fine to be appealed without sanction was properly met before the penalty was imposed.
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