Section 11A & 48 (1) Constitution of Pakistan, Article 199 Constitutional Request The Company's complaint regarding the receipt of the disputed money from the bank account was that the authorities had issued a notice of attachment to its bank account and the section 11A of the sales The disputed amount was recovered under the exercise of the powers under. Tax Act, 1990, on the request for a short payment of tax accuracy, if a registered person had indicated that he should deposit a refund in return, and then failed to pay the tax amount which was the basis of self-return. Was on , Action under section 11A of the Sales Tax Act, 1990, which can be initiated by the authorities was disputing the amount claimed by the Assisi authorities, as per the Assisi's earlier payment of tax at the time of import. Had already paid and was excluded. There is no need to pay any further tax at the point of sale and supply of imported goods. The Assisi's sales tax return did not disclose any money that was due and was not a relief, so the issue of the Assisi was not covered by Section 11A of the Sales Tax Act, 1990, the authorities have filed a section of the Sales Tax Act, 1990. 48 (1) was processed by issuing an attachment notice, and recovery of the proceeds. Illegal and with no legal authority and jurisdiction, the High Court directed the officials to return the review that allowed the illegally recovered amount to be pleaded under the circumstances.
Related judgments — Karachi High Court Sindh, 2015
