IMPEX COLOUR LABORATORIES, NOWSHERA versus SECRETARY REVENUE DIVISION, ISLAMABAD
Claims for Section 11, 13, 14, 21 and 36 Offices of the Federal Tax Ombudsman Ordinance (XXXV of 2000V), Sections 2 (3), 9, 10 and 11, Claims for De-Registration Sales in 1994 Received voluntary registration under tax. Act, 1990 As a result, when the government changed the threshold by increasing the business limit, the complainant felt that she was eligible for a waiver because her business was below the taxable tax threshold. The applicant applied for registration, but no action was taken by the department on this request. Despite issuance of reminders, complainant alleges misconduct for delay and negligence in deregistration application 120 days, failure to register in plaintiff's alleged defamation w as provided for in section 21 of the Sales Tax Act 1990 At the outset of the case, the Federal Board of Revenue was recommended to ensure that the de-registration application was not processed, after the department was convicted of the error. Within 21 days, the date was delayed and the de-registration was issued from the date of issue
Related judgments — Federal Tax Ombudsman Pakistan, 2011
