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HUSSAIN GINNERS LTD.; COTTON GINNING AND PRESSING FACTORY versus CUSTOMS CENTRAL EXCISE AND SALES TAX APPELLATE TRIBUNAL, LAHORE

Section 2 (9) and Monthly Returns Rules, 1996, R5 (3) (4) of Section RO No. 55 (I) / 96 of 1 7 1996 of Section R of 732 (I) / 98 of 1997 Submission of words / due date / Deposit of sales tax through applicable bank demand draft Assisi submitted sales tax through fixed bank date to two bank demand draft in the prescribed bank as it was estimated when the bank demand The draft was crossed more than the due date. The Monthly Return Rules, 5 of 1996 were amended after the due date but the benefit could be given to the assessor who was purchased in favor of the tax, with no interruption by the relevant bank at the time of its approval. It didn't matter, it was just someone's personal check that needed clearance through a bank that didn't require any such clearance tendering bank drafts in banking tools like pay order or bank draft. It was not disputed with the withdrawal before and the approval of the drafts was just a matter. Essay between two banks. Prior to the due date, the bank demand draft was submitted to the designated branch, which eliminated its legal obligation to collect the revenue, if the bank demand draft was not cleared by the issuing banker. , The taxpayer as an assessee was obliged to pay the additional tax. The rule was amended at the time of the original payment of the tax, as well as the ruling on options of right and legal facts, the appellate tribunal's orders were set aside and examined, additional taxes, fines or Any other Pakistan, top advocate family court from Mohmand lawyer