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COLLECTOR OF SALES TAX, FAISALABAD versus MESSRS FAROOQ TRADERS, JHAWARIAN, DISTRICT SARGODHA


Options 33, Power Power and Power 46 The appellate tribunal has the option of transferring, reducing or eliminating fines and additional tax amounts, which, even after the amendments, are subject to the additional tax or provisions of section 34 of the Sales Tax Act 1990 Had the option to receive or receive a penalty. The insertion of the word in subsection (1) was neither governed nor controlled by the provisions of section 146 and 1990 under the provisions of sections Act33 and of 34, with respect to such provisions. Fines and additional taxes are not included except for appellate forums. Tribunal Principles

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