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SH. MAHMUD-UL-HAQ versus COLLECTOR OF CUSTOMS, EXCISE & SALES TAX (APPEALS), LAHORE

The Appellant Company was paying monthly sales tax of Rs. 1,73,250 monthly to the appellant company in payment of sales tax payments in Sections 33 (2), 34 and 47, audited the Appellant's record by the Sales Tax Collector's staff. went. The figures appearing on the original Treasury challan in the eight Treasury challan which lasted eight months, included overwriting, manipulation and alteration, saying that each challan actually received Rs. 73,250 in eight challans. Went, but it is stated that forged documents were made to show the invoice by showing that by filing figures of Rs. 1,73,250 in one challan, the appellant had deposited Rs. The additional collector ordered the applicant to submit fake sales tax amount along with additional tax and surcharge, the sales tax said. 80,000 was also imposed on the appellant under Section 33 (2) of the Act 1990. Appellant had deposited the original amount of fake sales tax and prayed for additional tax exemption on the basis of fixed monthly sales tax at D National Bank of Pakistan. Charges and penalties cannot be accepted on the basis that his secretary Plai had committed fraud in connection with the offense, as the law prescribed under section 68 of the Sales Tax Act 1990 states that Where any authority was expressly granted by or under any person. Asking the Registered Person to Become an Agent, the Registered Person Will Be Liable to Perform His Agent Appellant Company, Under the circumstances, his obligation cannot be abolished by law, because it is a record of fraud, fraud and manipulation. K solicitors from Qambar Shahdatkot lawyer