HOSPITALITY ENTERPRISES (SALT N PAPER) LAHORE versus ADDITIONAL COLLECTOR-III, CUSTOMS AND SALES TAX, LTU, LAHORE
Section 46 Appellate Tribunal Inland Revenue Rules, 2010, Rule 9 and 13 of the Civil Procedure Code (v. 1908), O. VI, R 15 Appeal Tribunal for the Appellate Tribunal to Return Miscellaneous Appeal and Argued That The case has been adjourned. 21 6 2012 However, in the diary he inadvertently stated 22 6 2012 instead of 6 6 2012 and could not attend the hearing on 21 6 2012, his presentation was neither intentional nor intentional. And the taxpayer's appeals should be returned and the merit should be decided. The permit case was adjourned for 21, 2012 and the date of the postponement by the last representative was formally noted on the order sheet. The miscellaneous application was filed without the guidance of the taxpayer, as it was not supported by the taxpayer through an authority letter or power of attorney, which is one of the reasons for the matter. The petition was neither signed by the taxpayers nor sealed by the person registered. The contents of the application were not endorsed by the applicant's affidavit under R13 of the Appellate Tribunal Inland Revenue, Rules, 2010 and the provisions of O VI, R 15 CPC were made in accordance with the High Court Rules. Was read Applications were filed under Appellate Tribunal Inland Revenue, Rules 2010 R9, without requiring the proper and appropriate parties to act. Under the law, only Commissioner Inland Revenue was a necessary party, in whose absence no effective decision could be rendered, while the applicant imposed additional collector, customs and sales tax. It was alleged that the title appeal came up for hearing on 21 April 2012, which was dismissed
