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H. SHEIKH NOOR-UD-DIN AND SONS (PVT.) LTD., LAHORE CANTT versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Section 25, 32A (2) and 45A Sales Tax Return Rules, 2002 Sales Tax General Order No. 2004 dated 12 6 2004, paragraph 39 Sales Tax General Order No. 9, Date 229 1999 Section RO 388 (I) / 82, dated 22 4 1982 section RO 99 (I) / 95, dated 12 4 1995 section RO 579 (I) / 99, dated 17 5 1999 Establishment of Federal Tax Ombudsman Ordinance (XXXV of 2000) , Section 2 (3) Access to the Central Board of Revenue and Collector's Records for Power Recording, Export Refund for Records Demand was approved and the post refund audit against the Maldives Department related to the audit was illegal. Accuse them of He was the Director General can not audit was based on. In addition to those registered when authorized by the Central Board of Revenue Directorate, they were aware of the theft by the registered person, which they had to forward to the relevant Collectorate Sales Tax, which can be audited by the directorate staff. Once a matter has been decided by the Collector (judiciary) on the basis of an independent special audit, the affected party can go to appeal if it wishes that the Collector (judiciary) would be entitled to Section 32 of the sales tax. Directs the Auditor appointed under A (1). Audit of all the Complainant's records, including any other record obtained by the former Director of the former Selex Textile or any other record which is improper and necessary for the purpose, Act, 1990 (Special Audit by a Chartered Accountant and Cost Accountant). Can be understood Audit and then the decision on the case on the merits as per the provisions of the law, the Federal Tax Ombudsman recommended that the Central Board of Revenue collector top advocates from Qambar lawyer