Sec. 73, in addition to that it may take punitive action under section 33. Under section 36 of the Sales Tax Act 1990, no tax / default surcharge and national damage to the national exchequer is complained of. The allegation was made of procedural error which was admissible. And there was no evidence that the method of collecting taxes by taxpayers was not in accordance with the law. Double taxation was not permitted under this Act. Section 33 (2) (c) of the Sales Tax Act, 1990 C) and 36 (1) dealt with payment but did not meet the tax collection pattern No allegation by taxpayers violating section 7 or section 8 of the Sales Tax Act 1990 or adjusting incorrect input tax The first appellate authority to investigate the facts and the law was correct and there was no reason for the first appellate authority to interfere with the same order. Appellate Tribunal in the circumstances
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010
