PAKISTAN CRICKET BOARD THROUGH MANAGER NATIONAL STADIUM, KARACHI versus DIRECTOR/DISTRICT OFFICER, PROPERTY/ENTERTAINMENT TAX
Article 8 Constitution of Pakistan (1973), Article 199 Demand for Recreation Duty The respondents' demand for the release of recreation duty was challenged by the petitioner on the basis that such notice was entertained by such notice. The demand is contrary to section 8 of the Entertainment Duty Act 1958. Similarly, the counsel of the previous applicant had requested that the applicant / board have been holding matches since 2005 and that any recreational duty was not paid because the applicant / board was provided with Section 8 of the Entertainment Duty Act 1958. Was granted an exemption under In the case of Rs 3,815,868, due to the unwanted show cause notice which was mentioned in the showcase notice and no figures were available for calculation of excise duty, The department did not have any records to calculate the duty under. According to the Entertainment Duty Act, 1958, if assigned, specific exemption from entertainment duty was granted to DS for charitable purposes. The applicant for educational or sports etc. had been organizing matches since 2005, but no leisure duty was demanded by the department as well as calculation of leisure duty which would be checked by the department. The demand notice issued by the CBI could not be obtained, however, the sanctioned department was directed to issue a notice to the applicant seeking his full record. And then we will calculate the taxes before demanding it and see past practice as to why the applicant has not been asked for recreational duty since 2005 and whether or not.
Related judgments — Karachi High Court Sindh, 2010
