SLECTO FABRICS TRADING CO., KARACHI versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 21 (4), the first time the Office of Establishment of the Federal Tax Ombudsman Ordinance (XXV of 2000), Section 2 (3) deregistration registration by Assistant Collector under Section 21 (4) of the Sales Tax Act 1990 Was done. The tax fraud / theft complainant claimed that the Assistant Collector did not have the authority to suspend the registration department that the order to suspend the registration by the Collector was approved by the Collector and the Assistant Collector collected the same from the Collector. The order was issued under the first clause of sub-section (4) of section 21 of the Sales Tax Act, 1990. The authority was exclusively given to the collector who, after being satisfied, could pass the suspension order that the registered person issued a fake invoice. Taxes have been deducted or taxes have been levied. Such an act of fraud had to be done personally to the collector, not to the satisfaction of Klitu by any other authority, subordinate or agent, which could have been the basis for granting such an order to the collector. There was no inquiry whether the complainant was found to issue a fake receipt, evade tax or tax fraud, nothing was on record to show that the collector had made any inquiry. Or independently applied to the facts of the case, the Collector only validated and approved the Assistant Collector's opinion. The same mechanical process was approved by the Collector without his use of mind and without his own satisfaction, because of the suspension under the law. The order was not approved as needed. Was illegal by law and had no legal effect on the fact that it was
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