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RUPALI POLYESTER LTD., LAHORE versus COLLECTOR OF CENTRAL EXCISE AND SALES TAX, LAHORE

Article 36 & A 47 A Constitution of Pakistan (1973), Article 199 Constitutional application to reopen the assessment by option of the value of product by appraisal of the High Court against the approval of the constitutional application by the High Court. Announcing the Court to Reopen the Assessment. In this case, the appeal will be dismissed by the Supreme Court before dealing with the Committee's claim for refund of tax. After the appeal was dismissed by the Supreme Court, the order of the High Court was finalized. And that the action taken before such a committee was illegal. No such committee can be jurisdictional in the approval of the appeal and neither the department nor any of the Assisi's were aware of the dismissal of the appeal by the Supreme Court nor proceeded against the SC despite the appeal being dismissed by the Supreme Court. Which was an illegal operation. False legal assumptions will turn out to be illegal. After the High Court's final decision on the removal of the appeal by the Supreme Court, the High Court examining the Department had directed the Department to do the necessary work within the stipulated time. \ r \ n

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