RECKITT BENCKISER PAKISTAN LTD. versus FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE FEDERAL SECRETARIAT ISLAMABAD
Article 45A, 47A and 72 General Clauses Act (XX of 1897), Section 21 Constitution of Pakistan (1973), Article 199 Constitution Notice approved by the Board of Revenue under Section 47A of the Sales Tax Act 1990 Its order has been issued for scrutiny. In Section 47 (4A) of the Sales Tax Act 1990, the person disposed of the authenticity of the Alternative Dispute Resolution Committee has referred only to the taxpayers and on the basis of section 72, the department officials were not told to abide by the board's instructions. Its board has not issued an ugly notice. Departments or taxpayers have the option, either at the request of the Board, to accept or reject the recommendations of a committee order approved by the board under section 47A of the Sales Tax Act 1990 that was not in the nature of a court order Of an administrative order or agreement between the parties. Both the words used in section 45A of the Sales Tax Act 1990 and the judgment which is decided do not fall within the purview of Section 21 of the General Clause Act, 1897. The sales tax officer did not have the authority to regulate the word used between Seventh and the order or such words under Section 45A of his own order review or any other time under the Sales Tax Act 1990 The board did not object to this order. In the wake of this decision on the basis of the judgment before the Appellate Tribunal, the Board had become a fiduciary function in relation to such order, it had no jurisdiction to issue the unwanted notice for re-examination. Undo notice canceled
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