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COLLECTOR OF SALES TAX, LAHORE versus MESSRS PACKAGES LIMITED, LAHORE

Sections 7, 33, 34 and 47 appealed to the High Court that additional taxes, surcharges and penalties be increased or reduced additional taxes and the jurisdiction of the Tribunal Appellate Tribunal imposed additional taxes. The surcharge and the imposition of the demand were not legal for the registered person. Revenue challenged the appellate tribunal's impugned order on two grounds: first, the appellate amendment to the Sales Tax, 1990 by the Finance Act, 1996 Members of the Tribunal gave the former impression and secondly that the additional charge imposed under Sections 33 and 34 of the Appellate Tribunal Sales Tax Act, 1990 Not eligible for delivery or reduction of taxes and penalties, the justification was not that the tribunal had a prior effect on the amendment to section 7 of the Sales Tax Act, 1990, even if any party had acted on it. In particular, the escalation of the situation was primarily a question of fact which the High Court did not resolve in its appeal under section 47 of the Sales Tax Act, 1990, which was essentially the same as the jurisdiction of the Appellate Tribunal. Had the jurisdiction to waive or receive additional tax or penalty in accordance with the provisions of section 34 of the Sales Tax Act 1990, even after the amendment and addition of that term to section 34 (1) of the Sales Tax Act 1990 ) I best law firms from Mirpur Mathelo lawyer