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COLLECTOR OF SALES TAX AND CENTRAL EXCISE, (ENFORCEMENT), KARACHI versus MESSRS HAMDARD SUPPLIES, KARACHI AND OTHERS


The appeal filed in the name of the appellate collector from the Section 47 High Court was signed by the Collector's Assistant Collector's request for permission to sign the appeal memorandum which his subordinate had inadvertently The collector was signed on. After the approval of the permit, legally the appeal was not in accordance with the law as it was signed by an unauthorized official. In the law, the same High Court dismissed the appeal.

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