| Case ID |
32259159-bca4-4768-890b-0534f5122eab |
| Body |
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| Case Number |
S.T.A. No.14/LB of 2011 |
| Decision Date |
Mar 29, 2011 |
| Hearing Date |
|
| Decision |
The Appellate Tribunal found that the proceedings initiated on the basis of an audit conducted by the Directorate of Revenue Receipt Audit (DRRA) were coram non judice and unsustainable in the eye of law. The Tribunal emphasized that the DRRA does not hold authority within the hierarchy of taxation authorities as outlined by the Sales Tax Act. The appeal was therefore allowed, and the impugned order was set aside. The decision referenced previous judgments, reinforcing the conclusion that the audit by DRRA lacked legal validity. Consequently, the case was resolved on the legal grounds presented, without further exploration of other objections raised by the appellant. |
| Summary |
The case revolves around the validity of tax assessment procedures under the Sales Tax Act, specifically addressing the authority of the Directorate of Revenue Receipt Audit (DRRA). The Appellate Tribunal ruled that audits conducted by the DRRA are not legally valid as the agency is not part of the Sales Tax Department. This landmark decision highlights critical aspects of tax law and authority in Pakistan, establishing a precedent for future tax assessments and audits. The ruling reinforces the necessity for adherence to statutory frameworks in tax evaluation, ensuring that all audits are conducted by recognized authorities within the legal structure. This case serves as a significant reference point for tax practitioners and legal experts navigating the complexities of tax law in Pakistan. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
|
| Judges |
SYED NADEEM SAQLAIN,
TABANA SAJJAD NASEER
|
| Lawyers |
Hussain Ahmad Sherazi,
Syed Jawad Ali Shah
|
| Petitioners |
Messrs ALBERTA SPORTS (PVT.) LTD., IALKOT
|
| Respondents |
C.I.R., R.T.O., SIALKOT
|
| Citations |
2011 SLD 195,
2011 PTD 2169
|
| Other Citations |
2007 PTD (Trib.) 1600,
2010 PTD 1355,
Civil Petition No.1580 of 2008
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
11
|