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DEPUTY COLLECTOR, CENTRAL EXCISE AND SALES TAX, CUSTOMS HOUSE, LAHORE versus MESSRS ICI, PAKISTAN LIMITED, LAHORE

Sections 33 and 34 Sections RO No. 1136 (I) / 90, Constitution of Pakistan (1973) 1, 1990 (1973), Article 185 (3) Additional sales tax and penalties, Additional sales tax on the Assisi company for the restoration of enforcement of officers. And under the jurisdiction of the imposed Constitution, the High Court set aside the additional sales tax and surcharges of the short-paid sales tax, in the event of a failure to pay a sales tax on time to a registered person, Such a person was also obliged to pay additional taxes and surcharges. The absence of such an obligation will be determined by the appropriate authority as to whether there was a reasonable basis for the default in the payment of the sales tax, which could be deliberately and deliberately considered and decided in each case. It had to be on its merits. Whether tax evasion or iron payment is intentional or unnecessary, the decision will depend on whether there was any material available on the question of collection of additional tax whether the small sales tax impact was irrevocable or part of the company. I deliberately erroneously allowed the High Court to approve the constitutional application of the company, in which no exception could be made. property advocate from Lahore lawyer