INTERLOOP (PVT.) LTD. versus COLLECTOR OF SALES TAX, FAISALABAD
Sections 10, 11, 45 (1) (iii) and 46 of the tax return claim were evaluated by the Assistant Collector in the original case of tax refund claim, while the showcase notice was actually sent to the order. The deputy collector had no jurisdiction to approve the assistant collector because once the deputy collector took over the jurisdiction by sending a showcase notice, the assistant collector, who was the lower authority, had to approve the sales tax return order. Was not considered justified. The amount was Rs 22,07,157 as the amount involved was more than Rs 1 lakh. And possession of the jurisdiction of the Assistant Collector was an extraordinary decision. All subsequent proceedings cannot be construed as lawful under the Collector (appeal), were vacated under the circumstances and were actually approved by the Assistant. Was given Collector was set aside, with instructions to claim return by registered person
