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XEN SHAHPUR DIVISION versus COLLECTOR SALES TAX (APPEALS) COLLECTORATE OF CUSTOMS FEDERAL EXCISE AND SALES TAX, FAISALABAD

Section 36 Constitution of Pakistan (1973), Article 199 Notice for the collection of tax on the tax on which the imposed tax is not recovered nor the small tax imposed or the erroneous withdrawal limit of section 36 (2). The Sales Tax Act of 1990 provided the jurisdiction to issue notices only three years ago. Up to the date of such issuance; exceeding the foregoing limit would amount to defeating the intention of the legislature which could not be allowed before the notice for recovery could be extended before the due date, The full scope of exercise and exercise of any jurisdiction outside the mandate of the law has been provided. The jurisdiction authorized by the High Court under Article 199 of the Constitution's notice was declared illegal. The High Court had partially granted the constitutional petition in such a way that the accused in principle was legally While the period was reduced to the extent of the period fixed under section 36 (2) of the Principles of Sales Tax Act 1990 list of supreme court advocates from Kalar Syedian lawyer