MEHAR DASTGIR LEATHER AND FOOTWEAR INDUSTRIES, MULTAN versus COLLECTOR OF SALES TAX, MULTAN
Sections 45, 10 (4), 11 (2), 2 (14), 4, 7, 8, 10, 26, 33 (11) (c) and 73 Sales Tax Rules, 2006, 36 and 37 Section RA 575 (I) / 2002 dated 31 8 2002, the power of claim for refund of Input Tax, Assistant Collector may decide on matters covered under Section (2) and Section 36 of the Sales Tax Act 1990 provided that the amount of the tax. Ten thousand rupees but not more than one million and in the present case, the amount involved was much higher than the amount mentioned in the provisions of Clause Revenue which it was claimed that the Assistant Collector (Refund) through sales tax. The action to be taken is decided under section 45 of the Sales Tax Act, 1990 They were not issued and the action taken by them under section 30 and 37 of the Cell was subject to tax rules, 2006 and the subject of the proceedings was tax evasion, default charge, penalty and recovery amount incorrectly. Was not involved in any violation or other violation of the Sales Tax Act, 1990. Rather, it relates to the approval and payment or otherwise of the claim referred to under R30 of the Sales Tax Rules 2006, and to process the unacceptable claims referred to in R37 of Sales Tax Rules 2006, The assessment of the tax correctness of the expression mentioned in (Section 1 of 45 of the Sales Tax Act 1990, including the claim for input tax credit or refund which was not acceptable under the Sales Tax Act 1990 when the Sales Tax Act of 1990 The provisions of section 11 (2) of section 11 include the jurisdiction of section 45 of the Sales Tax Act 1990 which cannot be excluded from the case of the appellant. There are specific limits to the various officers, especially for the decision to be made in one.
