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DEFENCE CNG SERVICES versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Section 11 (2) and 36 (1) of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000V), section 2 (3) and 10 (3) of the tax show cause notice were issued on 11, 2005 and This is how the case was decided. After the expiration of the original 90-day period on 30 December 2005, no extension of time was ever obtained by a competent authority order for the decision in this matter, nor was provided in section 11 (4). Was affected by the time limit. 36 (3) of the Sales Tax Act, 1990 was invalid and illegal, and was responsible for the cancellation. The Federal Tax Ombudsman recommended that the Revenue Division instruct the authorized authority to actually cancel the order.

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