ANWAR ENGINEERING WORKS, KARACHI versus COLLECTOR OF SALES TAX
Sections 36 (3), 2 (44), 3 (1A), 6, 7, 22, 23, 26 and 73 Sales Tax General Order (STGO) No 1 were not imposed on tax recovery in 2004 and Nor did the showcase notice in respect of the small tax collection consideration, collusion, specific allegations and evidence reveal that the conditions given under Section 36 of the Sales Tax Act 1990 were not fulfilled and that in the showcase notice, It was not alleged that the criminal activities were intentional or intentional. No collusion is pending, the allegations were not specific and no evidence to support it was collected or provided to the taxpayer's department and the obligation to provide the basis or reasons in clear and conclusive terms for its determination. Under which the provisions of Section 36 of the Sales Tax Act 1990 were to be ascertained. No such effort was made by the department and due to this the notice was faulty and the non-compliance of the law offered a show cause notice. The administrative authorities had to remain within the purview of the law. The law should be complied with as directed and the appellate tribunal followed the requirements stated under the law and stated that the administration has a tendency that they often comply with their personal wishes and fail to comply with the law. And that in such circumstances they were not raised by the law and the cases they are making are defeated. The show cause notice was faulty and had no legal effect. 'S orders were separated.
