TOUHEED LEATHER THROUGH PROPRIETOR versus ADDITIONAL COLLECTOR (ADJUDICATION) OF SALES TAX AND FEDERAL EXCISE, REGIONAL TAX OFFICE, LAHORE
Article 36 of the Federal36 Office of Federal Tax Ombudsman Ordinance (2000 of the XXV), the Constitution32 Constitution of Pakistan (1973), Article 199 Constitutional application for the recovery of tax with additional taxes and penalties to be referred to the President Pakistan Petitioner through a showcase notice Was told In addition to paying additional taxes and penalties, the applicant believed that pursuant to section 36 (3) of the Sales Tax Act 1990, the additional amount of tax was paid after considering the objection of the person serving the notice. Had to be determined. The purpose under section 36 (3) of section 36 of the Sales Tax Act 1990 was to make it within 90 days from the date of such commitment in terms of the provisions of section 36 (3) of the Sales Tax Act 1990. Initially the show cause notice was submitted by the Council further claiming that the Additional Collector failed to comply with Section 36 of the Sales Tax / Act 1990, which was declared invalid by the proviso. At that time, the essence of these matters was, the applicant was in his favor that he has moved the Federal Tax Ombudsman to resolve his complaint on the petition that the applicant should pay the amount as listed in the showcase notice. Is not obligated to. The federal tax ombudsman, especially when the 90-day mandate included in the proviso was not fulfilled, however, decided that the case against the applicant prima facie was silent on the Federal Tax Ombudsman order because Section 36 of the Sales Tax Does not comply with Provo. The Act, 1990, was filed before the President of Pakistan in this regard and more than 5 months had passed, but no decision was taken by the President of Pakistan till the time the matter was heard.
Related judgments — Lahore High Court Lahore, 2010
