LAHORE ELECTRIC SUPPLY COMPANY LTD. versus FEDERAL BOARD OF REVENUE THROUGH CHAIRMAN
Section 11A & 48 Constitution of Pakistan, Article 199 Constitutional application expressly recognizable for collection of sales tax without short notice \ power exercise scope under Section 11A of the Sales Tax Act 1990 Petitioners were electricity supply companies and they were issued notices under Section 11A of the Sales Tax Act 1990, under the Sales Tax Act 1990 relating to the applicant's short compensation amount, which was obtained by the Federal Board of Revenue (FBR \ ) Relied on external documents (applicants / websites) to claim electricity bills and such information. Applicants were paid less in tax payments. The accuracy applicants provided their profits, the details of the units used by each supplier, and the FBR confirmed the number of units used. The information found on the applicants / websites had already been linked to the information with each applicant's return, and the respondent had only confirmed information regarding the units used by FBR power users. And it was determined that the applicants imposed lower tax on Section 11A of the Sales Tax Act 1990 and the FBR did not prohibit the process of verifying that there was a return filing system. Electronic, and will accept returns only when liabilities are completely eliminated, misunderstanding, because filing a return with an e-information confirmation will be sufficient to confirm or even exceed the requirement. Does not remove whether the purposes of section 11
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