| Citation(s) |
|---|
| 2004 SLG 319 2004 SLD 319 2004 PTD 2249 (2004) 90 TAX 184 |
Lahore High Court
C. A. No.71 of 2002, decision dated: 31st July, 2003
NASIM SIKANDAR AND MUHAMMAD SAIR ALI, JJ
Ejaz Ahmad Awan for Applicant. Maqsood Ahmed Butt for Revenue
C. A. No.71 of 2002, decision dated: 31st July, 2003
NASIM SIKANDAR AND MUHAMMAD SAIR ALI, JJ
Ejaz Ahmad Awan for Applicant. Maqsood Ahmed Butt for Revenue
PATTOKI SUGAR MILL
VS
THE COLLECTOR
Law: Sales Tax (Recovery) Rules, 1992
Section: R-84
Sales Tax (Recovery) Rules, 1992---R.84 & Form IV---Payment of defaulted amount---According to R.84 and Form-IV of Sales Tax (Recovery) Rules, 1992, a registered person was required to be allowed at least 15 days time to snake payment of defaulted amount and it was only in case of default after expiry of that period that concerned Authority could impose embargo--Since said requirement of law and rules had, not been complied with, embargo imposed by way of impugned order, was declared to be illegal. ORDER NASIM SIKANDAR, J.---After hearing the learned counsel for the parties, we are disposing of these applications by declaring that the impugned notice, dated 22-7-2002 imposing an embargo on the appellant, Messrs Pattoki Sugar Mills, Kasur is not in accordance with the format and the…
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