ASSOCIATED INDUSTRIES LTD. versus FEDERATION OF PAKISTAN THROUGH SECRETARY ECONOMIC AFFAIRS
Sections 47A and 47 (A) (4A) Constitution of Pakistan, Article 199 Constitutional Jurisdiction High Court Scope Alternative Dispute Resolution for Sales Tax Act, 1990 Alternative Applicants / Taxpayers asked for a decision on the Federal Board of Revenue amended its final assessment order pursuant to the recommendations of the Optional Dispute Resolution Committee, made under Section 47A of the Sales Tax Act 1990, as per the provisions of Section 47A of the legal issues raised by the applicants / taxpayers. May be made before the Chairman or Member of the Federal Board of Revenue. (A) (4A) An alternative to the Sales Tax Act of 1990 which, being reasonable and effective, was available to the applicant and may serve the purpose of the applicant where a particular law provides for a self-made mechanism and remedy There is a proper forum to do this. It or the officer, on appeal or review by law or fact questions, or on behalf of another tribunal / committee or author, did not request the applicant's constitutional jurisdiction without terminating such remedy. The relevant provisions for domestic determination in financial matters cannot be retained without a reasonable or just constitutional petition, in the circumstances, rejected.
Related judgments — Peshawar High Court NWFP, 2014
