Sales Tax Act 1990 Section 36 Constitution of Pakistan (1973), Article 199 therefore, dismissed the appeal against tax evasion against the tax notice which led to the applicant's case having already been decided by the federal government. During the preliminary litigation period, the High Court did not hold jurisdiction over such appeal, stating that the appeal filed by the applicant would be considered pending before the Collector and thereafter the Collector. Would, therefore, simply not be able to refuse to hear the petitioner's appeal. On the basis that in the first round of litigation, the review petition filed by the applicant was decided by a federal government case, which remanded the collector to the merit decision and the decision on the question of jurisdiction of the deputy collector. The remand for the hearing was obtained.
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