EN EM ENTERPRISES versus ADDITIONAL COLLECTOR OF SALES TAX AND CENTRAL EXCISE, (ADJUDICATION), LAHORE
Section 11 (2), assuming the taxpayers limit the amount of tax, asserts that the amount of tax included is Rs. The amount was not more than 2 million. And the deputy collector (judiciary) was not eligible to issue the showcase notice. As a result, the litigation was accepted by the taxpayers, which was accepted by the department as the appeal was transferred from the deputy collector to the additional collector because in this case Included was sales tax. 55 559 million, which came into the capacity of Additional Collector in accordance with Section 45 of the Sales Tax Act 1990, was sufficient to cancel the Revenue Notice which was not issued by the competent authority. And in the eyes of the law, a notice issued by a disqualified person cannot be given fresh life simply because the subsequent proceedings could not obtain validity in view of the initial jurisdictional defect. The order was dismissed by the appellate tribunal and the order in its original
