FAZAL PAPER MILLS (PVT.) LTD., OKARA versus CIR, RTO, LAHORE
Assessment of taxation of section 11 (5), taxation for the first time and 36 (3), the person claiming that under section 11 (5) of the Sales Tax Act 1990, within 120 days of the issuance of the assessment order, Must have. The Commissioner may, in writing, for a show cause notice or within the extension period, determine, for any reason, such extension shall not exceed 120 days. That the provisions of section 11 (5) of the Sales Tax Act 1990, the order of the examining officer shall not be passed within 120 days or beyond the date of the filing of the appeal, for the reasons of the examining officer. May be in writing, set and such period shall not exceed 120 days. And this review order was received on 9/4/2013 on 16 4 2013 which was approved after a period of 241 days from the date of issue of show cause notice ie, on 15 8 2012, the validity show cause notice was issued on 15 8 2012. And the Assessment Order was passed on 9th 2013. While the maximum time limit has already been reached in accordance with Section 36 (3) of the Sales Tax Act 1990, the order is actually the maximum time limit. Exceeded limit And the decision-making authority had neither extended the extension period nor recorded any reason for the approval of the order after the prescribed period under the law, once the demarcation had begun and after reaching the conclusion. , The diagnostician had acquired a right to periodically escape the diagnosis. The order was announced after the expiry of the legislative period on time and was passed after the expiry of the legislative period without any legal influence.
