MUHAMMAD MEASUM versus FEDERATION OF PAKISTAN THROUGH SECRETARY
Section 4 Report Section RO 670 (I) / 2013, Dated 18 7 2013 Constitution of Pakistan, Article 199 Constitution Petition Zero Rating Facility Applicants' complaint was that the temporary certificate issued to them was revoked on this basis. That they have no housing facility. Manufacturing, therefore, was not entitled to a zero rating facility. The valid terms set forth in the provisional certificate cannot be discouraged, except in the event of some deliberate misrepresentation or material factual concealment on the relevant time of acquisition of such benefit, or if the documents were presented therein. In this connection was found to be fraudulent and also provided the opportunity to explain their position, after facing the manufacturer cum importer through notice, on 18-18 2013, the provisions of the notification section R670 (I) / 2013. , Did not provide itself with any postponement cancellation provisional certificate, only alleging that the manufacturer with the importer did not perform the avenue manufacturing facility, while the waiver certificate was issued only after physical verification. And only after the completion of all Kodal customs, the temporary certificate notification issued in the date 18, 18 2013, according to Section R630 (I) / 2013 And is enclosed in any of the terms and conditions of the test certificate. Itself cannot go beyond the mandate of Section RO itself The Commissioner of Inland Revenue was not authorized to exonerate the revocation of the certificate issued earlier and for that reason certain rights were imposed on the applicant already. Raw materials were imported and the same use was claimed in the manufacture of goods that the Commissioner for Inland Revenue
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