LAHORE ELECTRIC SUPPLY COMPANY LTD. versus FEDERAL BOARD OF REVENUE
The amendments to Section 11A, 11 and 48 of the Laws Reform (Amendment) Act (VIII of 1972), Section 3A of the Intra-Court of Appeals for Sales Tax Act, 1990, are hereby indicated. The useful and scrupulous taxpayers / appellant believed that there was a limited application of Section 11 of the Sales Tax Act 1990 and only if the sales tax return indicated by the taxpayers did not pay the tax amount. , Then there will be action for recovery under Section 11A. The beginning of the Sales Tax Act 1990 can be implemented, that Section 11A of the Sales Tax Act 1990 was neither a dispute resolution nor an arrangement in which the tax assessment was dealt with but it was in fact a There is a special collection supply that is similar to Sales Tax 48. Section 11A of the Tax Act, 1990 proceeded on the assumption that the self-assessed tax indicated on the taxpayer's sales tax return was correct and final and therefore in the event of a failure to pay or non-payment of short notice, The disputed amount was collected by the department, which is being disputed for this reason, by issuing show cause notices with the current tax amount was initiated without further cause and due process. Earlier, in such a situation, legal assessment was required under Section 11 of the Sales Tax Act 1990 and Section 11A had no application on the issue of taxpayers, in the process of Section 11A of the Sales Tax Act 1990 To come, only the tax amount had to be considered on the taxpayer's index. And although the taxpayer was under the legal obligation to file a valid and correct return, there was no alleged
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