KRUDDSON (PVT.) LTD., KARACHI versus COLLECTOR SALES TAX (ENFORCEMENT), KARACHI
Sections 45A, 2 (46), 2 (37), 3, 6, 11, 22, 23, 26, 33, 36 (1), 37A (4), 37B and 37C (1) (A) (c), (45 ()), & 45A, & 40 & AAA Section RO 49 134949 (I) / 1999, dated 12 12 12 1999 to the first appellate authority order by the Federal Board to the Board and the Commissioner. Demand for Reopening Claims for Payment of Amounts under the Amnesty Scheme Claims to refund such payments in the terms of the First Appellate Authority's observation, rather than issuing a refund, section 45 of the pre-approved Order Sales Tax Act 1990 The A's were reopened on the back of taxpayers. In connection with the exercise of the powers conferred under Section 45A of the Sales Tax Act, 1990, the Appeal has been issued without notice and hearing without the decision made under the Sales Tax Act, 1990, under Section 45A of the Sales Tax Act, 1990. Perfect opportunity 1990, the Federal Board of Revenue may conduct its motion, seek and examine any \ departmental action record for that purpose. Having satisfied himself with the legality or ownership of a decision or order passed by a sales tax officer, he may approve such order as he thinks fit in the present case, under his section ( 2) was not considered under. In section 45A of the Sales Tax Act 1990, it is specifically stated that an appeal will not be initiated under section 45B in a case where an appeal is pending under section 46 of the Sales Tax Act 1990. Under Section 45A of the Sales Tax Act 1990, the First Appellate Authority may only seek and examine the records of the Federal Board of Revenue and the pending departmental proceedings before the Sales Tax Officer.
