FEDERATION OF PAKISTAN AND OTHERS versus ATTOCK PETROLEUM LTD. ISLAMABAD
Section 47A Customs Act (IV of 1969), Section 195C Central Units Act (I of 1944), Section 36D Alternative Dispute Resolution, Purpose and Scope Taxes without court intervention through such scheme arbitration and negotiation It will be easier to resolve the dispute. The alternative dispute resolution will not be available to anyone who faces criminal charges / offenses, in addition to tax liability, the reference to the Central Dispute Resolution Board's criminal case will be null and void. Of option
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