Sections 122 (5A), 177 (4), 174 and 176 Evaluation Modification CNG Station Permanent Information Modification of Evaluation Through the OGRA Formula It is a special information \ Taxpayers' position that the OGRA formula was not accurate. The department has chosen this assessment. In most cases the OGRA was based on a 4% tax formula instead of a formula; and the adoption of a lower tax indicates that the OGRA was not satisfied with the formula, because in some cases even 4% of the OGRA formula was evaluated. Such estimates were made on a tax basis, the commissioner amended the order under section 122. 5A) of the Income Tax Ordinance, 2001, and taxed the formula at 4 percent and reduced the tax liabilities of many taxpayers, such as no dependency on Ogra's formula by treating it as "absolute information / justification sale". can go. Per gas meter was correctly declared. No false declaration or concealment of facts was reported. Officer's opinion that certain information received was received because it was found that applying OGRA formula to convert MGBTU to KG taxpayers made more profit from different set of facts. Despite the concluding scientific conversion, said formula information can only be modified on the basis of information touches / yardstick not completed \ diagnosis. Until now the information \ considered diagnosis had its own sanity which did not need to be disturbed unless there was an issue within the strict parameters of the words used by the legislative appellate tribunal which led to the amended assessment.