KARACHI PIPE MILLS LIMITED versus GOVERNMENT OF SINDH
Industrial Relations Ordinance 1969 Section 23B A report on the commercial and financial transactions of a company prepared by an auditor appointed by the Government, was prepared by the auditor, which led the company to agree with the principles of natural justice. Could be heard and was not enforceable. The B-Auditor could not consider matters not falling under the scope of audit under section 23B, Industrial Relations Ordinance, 1969, appointed by the Government to consider the Company's commercial and financial transactions. Could not create commercial and financial transactions. The basis for arriving at the conclusion of the question, for section 23B, was extended only to the factory and not to any establishment other than the report of the company's commercial and financial transaction-based factory auditors. The company was not obliged.
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