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Section 62 (1) increases the gross profit rate in the presence of an officer verifying the accuracy of the purchase and sale of assessments regarding the production of accounts, evidence, etc., observed that the sale was made to the verified parties and Most sales were of limited concern. Wherever applicable, the applicable tax source tax was deducted and deposited in the public exchequer. Taxes were deducted against the supply received, for which copies of monthly statements are being submitted. In view of such observation, the appellate tribunal had vacated the orders of the two authorities through the appellate tribunal on the issue of gross profit rate and the issuing officer was instructed to accept the gross profit rate. criminal advocate from Qambar Shahdatkot lawyer