Find a Lawyer

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

Sections 33 and 34 Section RA No. 1136 (1) / 90, Constitution of Pakistan (1973), Articles 185 (3) of Article 1, 1990, additional sales tax and penalties, additional sales tax and penalty on the Assisi company imposing authority. Applies. In accordance with the constitutional jurisdiction, the recovery of the short-paid sales tax was effective by the High Court, or it was also liable to pay the sales tax within a timely manner to the registered person in case of failure. And the surcharge of such an obligation shall be determined by the appropriate authority, whether there is a reasonable basis for the default in the payment of the sales tax, which can be deliberately and deliberately considered and in each case. The decision had to be on its merits. Whether theft or non-payment of tax is intentional or unpleasant, depends on the decision There was no material available on the question of collection of additional tax whether the small sales tax impact was irrevocable or on the part of the Assisi company. Deliberate wrongdoing The High Court had allowed the constitutional application of the company with validity, which could not be granted without exception, was denied leave to appeal. inheritance advocates near Dhirkot lawyer