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DHAN FIBRES LTD. versus CENTRAL BOARD OF REVENUE, ISLAMABAD AND OTHERS

Sections 2 (9), (43), 6 (2), 26 and 34 Monthly Return Rules, 1996, R5 (4) Constitution of Pakistan (1973), Article 185 (3) not submitted on or before the due date. Company Applicant submits tax declaration under Regulation 5 (4) of the Payment of Additional Tax Waivers of Monthly Return Rules, Monthly Return Rules, 1996 Rule 5 (4) in relation to Section 6 of the Sales Tax Act 1990 Rent and payment orders were accepted by the Department of Revenue on the 22nd and 23rd of the relevant months along with the bank instruments, along with bank instruments, as well as the fixed date of the 20th date of each month. On or before the due date, therefore, the Sales Tax Act 1996 was obligated to pay additional tax under section 34 of the company, in which it filed a constitutional petition challenging the wires of Rule 5 (4) of the Monthly Returns Rules 1996. Was filed, but the petition was rejected because of which the company's time had expired. Claims were not to delay the e-conditions of the instruments, under section 6 (2) of the Sales Tax Act 1990 by the bank, to pay tax on or before the 20th of each month, as / In the mode / manner and at the time which meant that the tax was to be deposited and received by the state exchequer on or before the 20th month and if the bank instrument was not cleared on this date it should be considered. That the return was filed and accepted on the date when tax was actually received, in the present case, the bank instrument was cleared after 20 months for payment of tax. When the company was obliged to pay additional tax in accordance with section 34 for violation. Section 34 of the Sales Tax Act, 1990, the Sales Tax Act, 1990 immigration advocates from Kamokey lawyer