MASTER POLY PLAST IND., GUJRANWALA versus C.I.R., R.T.O., GUJRANWALA
Sections 11, 33, 34, 36 and 46 do not begin the process of tax collection by deducting sales tax, nor imposing a tax or incorrectly imposing additional tax on the refund limit. Demand and penalties During the audit of the Appellant / Registered Person for the relevant year, some contradictions / deficiencies were initiated and after issuing the notice, the Adjudication Authority allowed partial appeal of the registered person. But she was not satisfied with the appellate authority's treatment filed before the appellate tribunal. Pursuant to the terms of Section 11 (4) of the Sales Tax Act 1990, the competent officer may decide a matter within 90 days from the date the notice is issued. And the law provides for an extension of time for a further 90 days through regular orders. This means that it should be finalized within 180 days after receiving the extension from the higher competent authority after mentioning its reasons. In the present case the order was actually approved approximately 40 407 days after the issuance of the notice was actually approved beyond the prescribed time limit, in terms of which was illegal, without legal jurisdiction, and without law It had no effect at all and was isolated.
