S.S. TANNERIES THROUGH PROPRIETOR versus ASSISTANT COLLECTOR (AUDIT & ENFORCEMENT DIVISION-II), LAHORE
Section 46 (4), Second and 48 Constitution of Pakistan (1973), Article 199 The recovery of the tax pending appeal before the appellate tribunal in the event of termination of the six months of interim injunction was in accordance with the applicant's provisions. Section 46 (4) of the Sales Tax Act, 1990, by the Tribunal, any interim order had expired at six months and it was stated that after the expiry of its term, the department was required to comply with Section 48 of the Sales Tax. The process of recovery was started by issuing notices. The Act, 1990, shall be presented to the Appellate Tribunal by the Applicant / Asset Appropriate Tribunal for the final decision of its pending appeal. The appellate tribunal will try to decide the applicant's appeal within a period of three months from the date of receipt of the certified copy of the present order of the High Court, during which time the department did not press for the recovery of illegal charges through coercive process. Will Order accordingly \ r \ n
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