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DHAN FIBRES LTD. versus CENTRAL BOARD OF REVENUE, ISLAMABAD

Sections 2 (9) and (43), 6 (2), 26 and 34 of the Constitution of Pakistan (1973), Article 185 (3) submission of monthly return rolls, Rule 5 (4) not taxing on or before the due date. Applicant submits tax declaration under Regulation 5 (4) of the Payment of Additional Tax Waivers of Monthly Return Rules, Monthly Return Rolls, 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 Rule 5 (4) of the Monthly Returns Rules 1996. But the application was dismissed that the company held that the time consumed by the BA was not delayed due to the clearance of the appliance under section 6 (2) of the Sales Tax Act, 1990, every month. The tax was to be taxed on or before the 20th date, in such a way / mode / manner and at a specific time which meant that the road was on or before the 20th of the tax month. Deposits were to be deposited and received by the Treasury and if the bank instrument was not cleared on this date it would be considered that the return was accepted on the date of filing and accepting tax, in the present case, The bank instrument was cleared for payment of the tax after 20 months when the company was liable to pay additional tax when the return was submitted for violation. Sales Tax Act of 1990 Sec immigration advocate from Jalal Pur Priwala lawyer