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MESSRS SABIR DAUD EXPORTS, FAISALABAD versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Article 36 (3) Establishment of Office of Federal Tax Ombudsman Ordinance (XXV of 2000), Section 2 (3) CBR Letter No. 6 (6) S / ADJ / 2005 of Customs General Order No. 2002, Dated 12 12 2005 Law, Justice and Human Rights Division Letter No. 191 of 2005 Law (FTO), Dated 22 5 2006 Law, Justice and Human Rights Division Letter No. 196 of 2005 Law (FTO), Dated 26 5 2006 2006 Tax Not imposed on collection of excessive taxation on extraordinary circumstances or claiming input tax through Input Tax, hence the Central Board of Revenue declared it suspicious and provided empty bags and paper cones. Sales tax numbers on The order for payment was also approved late 382 days after receiving an extension from the Central Board of Revenue, subject to the limitations provided by section 36 (3) of the Sales Tax Act 1990 by the Central Board of Revenue. Approved after expiration. To take any legal effect because the time given by the Central Board of Revenue after the expiration of the central time limit was not legally valid. The reason given by the Central Board of Revenue for the extension of time cannot be termed as exceptional circumstances and the department failed to establish that the order was finalized within the period of the ordinance. Was granted as appreciated by the Central Board of Revenue Federal Tax Ombudsman. Due to the timely reopening of the original order and the time restriction provided by law, the competent authority to cancel the above order may act in accordance with the provisions of the law \ r \ n \ r \ n law websites from Tando Jam lawyer