TAJ INTERNATIONAL (PVT.) LTD. versus FEDERAL BOARD OF REVENUE
Criminal case under sections 11, 25 (5), 33, 37A and 37B of the Constitution of Pakistan, Arts 4, 10A and 199 constitutional application tax fraud sales tax act 1990, pre-condition tax under section 11 of the sales tax act 1990 Diagnosis of is essential. Prior to launching criminal prosecution in this case, allegations of tax fraud were made against him and he was found guilty of tax collection through the registration of the FI Repatriation Sales Tax Act, 1990, thus examining the tax. Substitute under the provisions of the first Act to be made, the first phase of the trial, including arrest and detention, cannot be effected until after the tax decision and review under section 11 of the Criminal Prosecution Sales Tax Act 1990. Taxpayer tax liability is not determined. (First) in accordance with section 11 of the Sales Tax Act 1990, under section 33 of the Sales Tax Act 1990, was attached to fines under criminal prosecution / tax deducted from the amount or compensation, such a criminal Construction must be submitted to the (tax) tax assessment by a civil judgment provided under section 11 of the Sales Tax Act 1990. Minimum constitutional requirements to ensure a fair trial and prescribed process under Special and Fair Arts 4 and 10A, unless the tax is lost or the tax amount is estimated. Cannot punish anyone including Without knowing the amount or loss of tax and the amount of tax included in the Sales Tax Act, 1990, neither complication is possible nor the award of penalty against the tax payer was initiated against the applicant in the present case, And the documentary
Related judgments — Lahore High Court Lahore, 2014
