MESSRS INDUSTRIAL ENGINEERING LTD., KARACHI versus THE ASSISTANT COLLECTOR, CENTRAL EXCISE AND LAND CUSTOMS, CITY CIRCLE, KARACHI
Section 28 Central Excise Rules, 1944, R10 Sales tax re-assessment acting as Assistant Collector, Central Excise and Land Customs Sales Tax Officer, issuing notice only under section 28 of the Sales Tax Act 1951 But could not reopen the sales tax assessment by issuing a showcase notice under R10, Central Excise Rules 1944 where no notice was issued or a notice was barred under section 28 of the Sales Tax Act. Assistant Collector, using the Central Excise and Land Customs options as Sales Tax Officer There was no jurisdiction to reopen the diagnosis
Find a Lawyer Near You
Dealing with a matter like this? Connect with a verified advocate in your city — free on SJP Lawyers Directory.
