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OIL AND GAS DEVELOPMENT COMPANY LIMITED, ISLAMABAD versus COMMISSIONER INLAND REVENUE, (ZONE-I), ISLAMABAD

Sections 11 (4) and 74 liquid petroleum gas, such notice to the gas supply company for the sale of payment of sales tax to the gas supply company after 12 years from the relevant tax period Five years from the date of issuance and the notice of default under the Sales Tax Act 1990 to issue such delay in exercising their powers under section 74 of the Federal Board of Revenue Sales Tax Act 1990 Can be issued within The Commissioner may extend such period up to sixty days. Such notice would be 12 years ago without valid authorization. The Federal Board of Revenue had no jurisdiction to waive the statutory limitation because Section 11 (4) of the Sales Tax Act 1990 ) The board involved could not forgive such a delay at this time. An application for taxation without prior notice to taxpayers, if initiated on the basis of such notice, would be an unlawful instance

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• OVERSEAS PAKISTANIS FOUNDATION, ISLAMABAD v. C.I.R., L.T.U., ISLAMABAD 2013 PTD 1219
• 2013 PTD 1239 2013 PTD 1239
• HOTEL ONE (PVT.) LTD. v. DEPUTY COMMISSIONER INLAND REVENUE (ZONE-I), ISLAMABAD 2013 PTD 1256
• Malik FURRUKH v. COMMISSIONER INLAND REVENUE (LEGAL), RAWALPINDI 2013 PTD 1265
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• 2013 PTD 1288 2013 PTD 1288

All Inland judgments of 2013 →

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