Law: Constitution of Pakistan, 1973

Section: 199

Constitution of Pakistan (1973)---Art. 199 No finding given by competent authority on question whether petitioner firm liable to pay sales tax still demand made for payment of same Collector directed to entrust case to competent Sales Tax Officer to ascertain such aspect of matter. ORDER The question raised in this petition is similar to the one which arose in W. P. No. 863 of 1966 entitled United Vegetable Ghee Mills of Unites Industries Ltd., Lyallpur v. Superintendent, Central Excise Department, Lyallpur Etc., namely whether the demand made against the petitioner firm by the impugned order of the Superintendent, Central Excise & Land Customs. Sahiwal was valid inasmuch as it was submitted that the competent authority to create the demand was not the Superintendent, Central Excise & Land Customs,…

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