| Case ID |
03731233-83c6-4531-847e-9a3f3d78587c |
| Body |
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| Case Number |
S.T.A. No. 1089/LB of 2018 |
| Decision Date |
Jan 10, 2023 |
| Hearing Date |
Dec 14, 2022 |
| Decision |
The appeal was dismissed due to the nature of the intimation letter issued by the Commissioner. The letter was deemed not an order but an implementation of the Board's authorization under Section 40B of the Sales Tax Act, 1990. Hence, the appeal did not meet the criteria under Section 46 for maintainability before the Appellate Tribunal Inland Revenue. |
| Summary |
This case revolved around an appeal filed by Punjab Beverages (Pvt.) Ltd. against an intimation letter from the Commissioner of Inland Revenue. The letter notified the nomination of officers for monitoring production, supplies, and stocks at the taxpayer's premises under Section 40B of the Sales Tax Act, 1990. The tribunal ruled that the intimation letter was not an order from the Commissioner but rather an implementation of the Board's directive. The case highlighted the limitations of filing appeals against such intimation letters, emphasizing that they do not constitute orders under Section 46. The appeal was dismissed as it was found to be not maintainable. This case underscores the importance of understanding the procedural nuances in tax law and the implications of administrative actions taken by tax authorities. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Commissioner Inland Revenue,
Punjab Beverages (Pvt.) Ltd.
|
| Judges |
Zahid Sikandar,
Muhammad Irfan Raza
|
| Lawyers |
Mudassar Shuja Butt,
Ali Ahsan Warraich
|
| Petitioners |
Messrs Punjab Beverages (Pvt.) Ltd., Lahore
|
| Respondents |
Commissioner Inland Revenue, RTO, Faisalabad
|
| Citations |
2023 SLD 962,
2023 PTD 717
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
46,
40B
|