MESSRS INTER-OCEAN CARGO SERVICES, KARACHI versus FEDERATION OF PAKISTAN
Sections 92 and 80 of the Constitution of Pakistan (1973), Article 199 Recovery of taxes from persons with a diagnostic constitutional jurisdiction, demand of the High Court, in this case, despite the issuance of a notice under section 92, Prevented the Department from enforcing the demand under Section 80C, and directed that if the amount not yet received by the department under the taking of the notice under Section 92, was received by the department, No further action will be taken.
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