MESSRS SARGODHA JUTE MILLS LIMITED THROUGH DIRECTOR versus ADDITIONAL COLLECTOR-II, (ADJUDICATION), COLLECTORATE OF CUSTOMS, SALES TAX AND CENTRAL EXCISE (ADJU
Article 34 (1) [1 2003 before its amendment in 2003] Constitution of Pakistan (1973), Article 199 Constitution Petition Additional Taxes, Demand for making invoices of 1996 97 Order on the basis of such demand on 24 7 2004 Mention of the additional tax deduction rate that was approved without a finding. Additional tax may be levied as per the validity and its value may be charged when additional tax amount was paid at the rate of 1% as per the existing law on the date of the order passed in the original assessment. There is no justification for issuing a lawful recovery notice, the High Court upheld the constitutional petition while the disputed notices were issued without legal authority and had no legal effect.
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