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SHADMAN COTTON MILLS LTD. THROUGH DIRECTOR versus FEDERATION OF PAKISTAN THROUGH THE CHAIRMAN CENTRAL BOARD OF REVENUE (REVENUE DIVISION), ISLAMABAD


Sections 19 and 217 of the Sales Tax Act (VII of 1990), Section 13 (2) (a) of the Civil Procedure Code (VV 1908), Sections 9 and O VII, R11 of the Special Relief Act (I of 1877) Customs duty and sales tax on their imported goods, challenging the costs incurred by the exempt government-issued exemption secretariat at the relevant time under section 42 suit special imports (namely the Customs Act, 1969 and Sales Tax Act, 1990). Claim exemption from imposition of May, in exercise of its discretionary powers, issue notification regarding the incentive or enforcement of customs duty and sales tax, and shall not examine or restrict such authorized powers by filing a medical suit under section 42 of the Special Relief Act, 1877 Can be The special constitution can be made inactive or inactive by filing a declaration case, and no provision of such special law or notification issued under it can be examined or examined on any basis in civil courts. Both the chancism of such relief claim was provided in the special constitution and, in the event of a denial by the relevant authority, the plaintiff could avail of its remedy, such a case being the Customs Act, 1969. Section 217 was completely forbidden, under oh VII the plaintiff was dismissed in this case. , R 11, CPC

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