PUNJAB BEVERAGES COMPANY (PVT.) LTD., FAISALABAD versus C.I.R., R.T.O., FAISALABAD
Sections 30, 11, 36 (1) and 45 Section RO 547 (1) / 2008 dated 11 6 2008 Circular C No 1 (19) IR Judge / 2007 Pt Dated 11 11 2009 FBR Order C No 1 (32) ) / 2009 MIIA Dated 24 11 2009 FBR Order No. 1805 M IIA / 2009 Dated 25 11 2009 Federal Board of Revenue Act (IV 2007), Sections 4 (1) (h) and 5 (1) (b) Appointment of Deputy Commissioner Inland Revenue Officers Taxpayers claimed that under section 11 (5) of the Sales Tax Act 1990, the order was to pass an officer of Inland Revenue, which was in the official Gazette for the purpose of the Sales Tax Act 1990. Was set by a notification. Related to the specific case / area in the notification. And in accordance with the provisions of section 30 of the Sales Tax Act 1990, which was before the amendment, Section R 547 (1) / 2008 dated 11 6 2008 the appointment and the jurisdiction of the Sales Tax Authority were granted but the amendment of section 30 Subsequent to the Sales Tax Act, 1990 and its amendments, no notification / section RO was issued and published in the Official Gazette and the appointment of sales tax authorities has jurisdiction over the case or area of the registered person. Assigned as a prerequisite for any action. An Inland Revenue Officer order passed against the taxpayers was without legal jurisdiction and without legal effect. The Validity First Appellate Authority expressly acknowledged that there was no notification in the Official Gazette on the pattern of Section RO 547 (1) / 2008 dated 11 6 2008 earlier. The spirit of the law was fulfilled as the Federal Board of Revenue issued orders for the appointment and assignment of sales tax authorities. And order reference C No. 1 (32) / 2009 MIIA dated 24 11 2009
