DIRECTOR, INTELLIGENCE AND INVESTIGATION (CUSTOMS AND EXCISE), FAISALABAD versus BAGH ALI
Sections 194C and 196 Sales Tax Act (VII VI of 1990), Sections 2 (1), 46 and 47 (1) of the Federal Excise Act (VII of 2005), SS2 (3) and 34 (2) (3) Federal Excise Rules, 2005, R51 Customs, Excise and Sales Tax Appellate Tribunal (Code of Conduct), 2006, R2 (1) (c) Constitution of Pakistan (1973), Article 199 Constitutional Request Customs, Excise and Sales Tax Appellate Tribunal Marking Under certain administrative arrangements made by the Registrar of Appeals, a direct appeal to a Member directly to the Tribunal consists of a Bench consisting of two members by the Chairman, without the initial assignment of the appeal by a Member Tribunal. F. Isla is challenged by a reference application / appeal where the High Court case is initially assigned by a chairman to a bench comprising two members, but after hearing the part, due to certain circumstances such benchmark The decision could not be made, then the chairman could also delegate a member of the same bench, keeping in view the scope and breadth of the case. The power was not the usual, incidental and ministerial nature of the chairman, but it was up to any member of the judicial or technical firm to question the nature of the matter and the question involved because of this matter. Depending on the request of. Honor was granted from a particular person, then it had to be used alone and no further responsibility could be given to such chairman as the powers of the Registrar could not be delegated either at the time of the case. The question of the exercise of such authority and the jurisdiction of the Chairman as a mere matter cannot be construed as a mere act or principle of compliance.
Related judgments — Lahore High Court Lahore, 2010