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APPEALS NOS.564, 565, 1374 AND 1376/LB OF 2000, DECIDED ON 27TH JUNE, 2006. versus APPEALS NOS.564, 565, 1374 AND 1376/LB OF 2000, DECIDED ON 27TH JUNE, 2006.

Sections 104, 97 and 86 of the Stamp Act (II of 1899), Section 40 and Schedule I, Article 12B of the Punjab Finance Act (IX of 1997), the advance clearance of domestic goods bound for domestic use under the Appellant Punjab Finance Act Wally failed to pay stamp duty. , Appellant was charged with violating the provisions of Sections 86, 97 and 104 of the Customs Act, 1969 on the removal of high-speed diesel oil from a warehouse bond, which was read with the Punjab Finance Act 1997 and the Stamp Act. Article 12B of Schedule I, 1899, and directed him to pay stamp duty. The Punjab Government issued a notification dated 1 8 1997, according to which the concerned customs officer had the authority to submit the stamp duty cash in the Punjab Finance Act, 1997 and Schedule I to 12B. The Stamp Act, 1899, cannot be claimed illegally because in each case stamp duty was concerned for the relevant period and any subsequent amendment would have no precedent to pay the appellant the stamp duty and penalty. Will have The E-Appellate Tribunal upheld the orders and the appeals were dismissed without merit. best law firm from Shikarpur lawyer