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MESSRS GULISTAN TEXTILE MILLS LIMITED, KARACHI versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Section 33 Sales Tax Act (VII of 1990), Section 67 Income Tax Ordinance (XLIX of 2001), Section 171 Establishment of the Federal Tax Ombudsman Ordinance (2000X of XXV), Section 2 (3) Return within six months Delay in claim deferred payment Complainant claimed as 14 yearly compensation There was no provision for payment of delay in payment of compensation under the Justification Customs Act, 1969 where the Constitution itself was subject to Income Tax. Provides for compensation under 171. The Sales Tax Act 1990's Ordinance, 2001 and Section 67 could not be compensated solely because of the delay; the Customs Act, 1969 required amendments to provide for compensation such as the Sales Tax Act 1990 and the Income Tax Ordinance. Is 2001, which will be a beneficial provision for the affected party

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