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S.S. OIL MILLS LIMITED, LAHORE versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Section (3 ()) of the Federal Tax Ombudsman Ordinance Office established (c. XXXV 2000V of XXXV), Section (()) of the taxpayer did not recover or deduct or improperly refund the threshold. It is claimed that the order was actually approved by the Deputy Collector. According to this cause notice provided under Section 36 (3) of the Sales Tax Act 1990, without legal jurisdiction, the counterclaim was dated 4-11, 2003, dated 17 12 2003, But the case was decided in accordance with Order, Article 11. 2005 On the prerequisite of section 36 (3) of the Sales Tax Act 1990, provided that the order be approved within 135 days of the issuance of the mourning case, the limitation period expires on 20 3 2004. The proposed deadline was originally submitted and approved on 11 6 2005, with additional taxes and penalties shortly after the order expired. After the time limit set forth in section 36 (3) of the Sales Tax Act, 1990, the Velidity Show cause notice was issued on 4 11 2003 and the original creative liability order was dispatched on 11 6 2005 (30 6 2005). ). One year, seven months and 26 days (computed from the date of sending the sale) in contravention of the provisions of Section 36 (3) of the Sales Tax Act 1990, which is against the provisions of Section 36 (3) of the Sales Tax. Is violated. The Act, 1990 clearly faced limitations as contained in the law and the mismanagement was established by the Federal Tax Ombudsman, recommending that the Revenue Division direct the authorized authority to actually cancel the order.

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