RIAZ BOTTLERS (PVT.) LIMITED versus COLLECTOR, APPEALS/CENTRAL EXCISE AND SALES TAX, NORTH ZONE, LABORE
Central Excise and Salt Act 1944 Section 35 (1A) [Finance Act (XI XI of 1968)] Constitution of Pakistan (1973), Article 199 Appeal Order for Appeal Authority to Submit Controversy by Appeal Authority The guiding principle that requires the applicant to submit the disputed duty within 10 days has failed, in which his appeal was dismissed to be valid with the accumulated discretion. ? As the right of appeal is arguably one of the most valuable rights in the affected person, the effect of such a remedy cannot be abrogated except in the clear mandate of the law, even in cases that are purely of administrative administrative nature. Were to exercise authority under authority, the powers should not be arbitrarily or intellectually exercised by the appellate authority which was naturally judicial. Fourthly, the opportunity should not have been used without the opportunity of hearing the opinion on the question whether to raise the money in the question, because only one and only the most difficult theory could cause problems. In such a case where the facts must be considered at least timely, such an opportunity can be heard to provide opportunity to the affected person. The appellate authority's illegal ruling was found to be illegal and did not result in any legal effect. The applicant will be considered pending and after hearing from the parties, the decision will be taken first
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