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COMMISSIONER (LEGAL DIVISION) INLAND REVENUE (RTO), FAISALABAD versus ZAHID JEE FABRICS (PVT.) LTD., 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 Appointment of Officers Deputy Commissioner Inland Revenue Appointment of Veterans Deputy Commissioner Inland Revenue The issuance of show cause notice and consequent decision making was illegal and without jurisdiction, as required under section 30 of the Sales Tax Act 1990 No notification of the appointment of officers was issued in the official Gazette. That no such notification was published in the Official Gazette on the pattern of Section RO 547 (1) / 2008 dated 11 6 2008 but the spirit of law was still circular C No. 1 (19) IR Code / 2007 Pt had obtained the date. 11 11 2009 Notice of valid reason was issued and the order was actually approved by the Deputy Commissioner Inland Revenue, who was not properly appointed as the Inland Revenue Officer and in the case of the tax payer. No jurisdiction was ever given. Section 45 of the Sales Tax Act 1990 provided for the grant of powers, by a notification published in the Official Gazette under Section 30 of the Sales Tax Act 1990, was also excluded by the Finance (Amendment) Ordinance, 2009 and Neither the assistant collector nor the deputy collector remained. Has more power to make decisions on matters falling under Section 11 and Section 36 of the Sales Tax Act 1990, the appointment of any notification or legal code of conduct under Inland Revenue under section 30 (1) of the Sales Tax Act 1990 And was not published in the official assignment. Earlier on the issue of taxpayers pursuant to notification number section R547 (1) / 2008

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