COLLECTOR OF SALES TAX AND CENTRAL EXCISE versus HUSSAIN AND COMPANY, ISLAMABAD
Section 47 General Clause Act (X of 1897), Section 6 High Court restoration appeal since it was filed in the name of the collector but was signed by the Law Officer of the Department that the existing appeal was under the old law. Could not be sustained, but it has been reported that the defect has been fixed by this modification. The Sales Tax Act, 1990 was enacted which did not introduce any provision of the law or any notification by any notification under which the Law Officer was entitled to file an appeal before the High Court under section 47 of this Act. Because it was established in the year. Appeal to the 2002 High Court may be filed only by the Revenue or by the Collector itself, however, no one else, however, may submit to the Collector or any of the competent Additional Officers Additional Collector level or such. The Sales Tax Act, 1990 was in accordance with section 47 (11) of the Act and applied to all pending cases before the High Court was held ineligible as a legislative provision. With regard to financial laws, the possibilities were considered in nature at the time unless Section 47 (11) of the Sales Tax Act of 1990 was not specifically disclosed by itself, by itself. , Either directly or implicitly, and Section 6 of the General Clause Act, 1897, protected such a law-compliant law officer, therefore, was unable to file an existing appeal, according to which it was rejected.
