HOTEL MIDWAY HOUSE LTD., KARACHI versus DIRECTOR GENERAL/COMMISSIONER, EXCISE AND TAXATION DEPARTMENT, SINDH
Clause 8 of the Sindh Finance Act 1977 (1973), Article 185 (3) imposes a tax on the hotels by filing an appellant (hotel) return and it is actually rented out and its liability on that amount. It is estimated that in evaluating and disregarding the declaration version of the Authority, the assessment applied a flat rate based on the maximum rate of tariff laid down in Section 8, the Sindh Finance Act, 1977. Appellant was granted leave to verify the applicant's argument that the fact was that an assessee had illegally received tax from his clients. It is no different from the right set up to claim a refund
