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KHALID MEHMOOD versus ADDITIONAL COLLECTOR OF SALES TAX, FAISALABAD


Section 45B (1) [as amended by the Finance Act (2005 VII of 2005, from 29 to 2005) and 46 (1) (a)] of the Constitution of Pakistan (1973), Article 199 of the Constitutional Application Reinstatement Order, originally by the Additional The approved Collector as Judge Authority gives the appeal to the Tribunal at the relevant time not before the Collector (Appeal) has to pass the Appeal Collector (Appeal) before the implementation of the Finance Act 2005, where the order originally was. Was approved. An officer below the rank of Additional Collector, when the orders recorded by the Collector or Additional Collector are executed by a judicial authority referred to in section 45 of the Sales Tax Act 1990, after the enactment of the Finance Act 2005, before the Tribunal. Orders dismissed before the Collector (Appeals) Appeal against the collector's order will not lie to the Tribunal applicant against the order of the collector for not notifying the decisive authority under Section 45 of the Sales Tax Act 1990. At the time of the ant, effective treatment of the appeal under section 46 of the Sales Tax Act 1990, the High Court dismissed the failure to maintain the constitutional application.

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