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COMMISSIONER OF SALES TAX, LAHORE versus AMRITSAR SWEET SHOP, LAHORE

Appeal for leave of appeal relating to income tax declarations submitted by the Assessment for Sales Tax Act 1951 Section 28 (1A) Constitution of Pakistan (1973), Article 185 (3) Assessment Year 1956 57 30 6 1961 Was kept separate. The Appellate Assistant Commissioner accepted the Department's appeal by the Income Tax Appellate Tribunal on the basis of the four-year statutory deadline set forth in the Sales Tax Act, 1951. 30 6 61 was made within the period allowed under the law in 1961, the High Court answered this question in favor of the SC, that is, the sales tax act 1951 allowed the appellate court to appeal. Was not given (1A), the Sales Tax Act, 1951, shows frustration with the department-backed claim that after a pure question of law was raised at the request of the department, after review, leave for appeal. It has been passed to examine the effect of section 28 (1A) of the Sales Tax Act, 1951 solicitors from Chak Sheza lawyer