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CHAIRMAN, C.B.R. versus HAJI SULTAN AHMAD

Sections 71, 50 and 3 notified Sales Tax Special Procedure Rules 2007, Preamble Section R678 (I) / 2007, dated 6-7 2007 Constitution of Pakistan (1973), Article 185 (3) Sales Tax Special Procedures Rules, 2007 In section 71, Section RO88 (I) / 2007 issued by the Federal Government in exercise of powers under the Sales Tax Act 1990, the Supreme Court upheld the decision of the High Court, considering the questions. In the unanimous decision, the High Court termed the rules as ultra-virus by the Supreme Court collector of Tax Taxes and others vs. Superior Textile Mills Ltd. Dr and others PLD 2001 SC 600, followed the parameters of Khwaja Ahmed. Hassan Bin Government Punjab & Others PLD 2004 SC 694 & Karachi Building Control Authority v. Hashwani Sales & Services Ltd PLD 1993 SC 210. Whether the High Court failed to identify how the rules of the Sales Tax Act 1990 were ultra-virulent and whether the court properly considered the Superior Court's opinion on the proposed legislation Before declaring an ultra-virus, the court should reconcile it with the underlying law and such principles require liberal construction. Whether the High Court had failed to consider whether Section R678 (I) / 87 actually belonged to the transparent government for the collection of tax in which neither the tax collector nor the taxpayer spoke. And had the option of collecting tax. Completely exhausted and the taxpayer had full consent to voluntarily pay taxes. Whether the High Court has said that lawer from fb area from Mingora lawyer