C.I.R., ZONE-II, R.T.O., MULTAN versus PRIME PVC FACTORY, MULTAN
Sections 3A and 33 Sales Tax Act (VII of 1990), Section 36 Sales Tax General Order No. 03 dated 12 6 2004, R 39 (c) Appellate Tribunal Inland Revenue Rules, 2010, RR 11 and 12 R R 555 (I) / 1996 dated 1 7 1996 Special excise duty tax period 17 7 2005 to 17 12 2008 Termination of special excise duty imposed under Section 3A of the Federal Excise Duty Act, 2005 @ 1% and seeing that the fine Only be imposed under Section 3. In addition, in addition to this special excise duty, it may also be imposed that under section 3 of the Federal Excise Duty Act 2005, there was no justification for imposing special excise duty @ 1 if duty was not imposed. Section 3A of the Federal Excise Duty Act, 2005 was made operative from 1 7 2007 but special duty was imposed for the period 17 7 2005 to 17 12 2008. Authorization of the Directorate of Intelligence and Investigation for the Audit of any Taxpayer in the Sales Tax Act, STGO KR 39 (c) of 1990, provided that there is no audit of the Directorate General Intelligence and Investigation staff. Will do In each individual case, without the specific written permission of the Central Board of Revenue, no registered person was given the authority to conduct audit by the Board in the present case, the whole exercise was illegal and all subsequent The basis of the illegal audit of the proceedings was also invalid in the eyes of the law; without any authority and without interference, the contention was that in the case of tax fraud, the law did not impose any time constraints or previous periods for which an accused The record was recorded. Can be checked by a registered person
