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MESSRS STAR TEXTILE MILLS, FAISALABAD versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Section 45, Second Provisions and 36 (3) Constitution of Pakistan (1973), Article 254 Office of the Federal Tax Ombudsman Ordinance (XXV of 2000), Section 2 (3) of Law, Justice and Human Rights Division Letter No. 185/2004 / FT Law, dated 7 5 2004 The extension of the period of authority under illegal circumstances was granted by the Central Board of Revenue on the basis that the comments had not yet been submitted in relation to the taxpayers. The reason given for the Sales Tax and Federal Excise was not related to the complainant's fault and as an unusual circumstance under the meaning of the second time of Section 45 of the Central Board of Revenue, Sales Tax Act, 1990. Cannot explain. To extend the period of mismanagement and it is not possible for the Revenue Division collector / officer to deal with the case without showing any reason, and to actually approve the invalid order. After the expiry of the delimitation period, snow-related questions were made worse by being a superstructure because of illegal orders. The Federal Tax Ombudsman recommended that the Central Board of Revenue take action under section 45 of the Sales Tax Act, 1990 and rescind the unidentified order. May proceed in accordance with the original and law \ r \ n divorce advocates from Lodhran lawyer