| Case ID |
d61b89d2-671d-43ad-9eef-988261a4f5a1 |
| Body |
View case body. Login to View |
| Case Number |
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| Decision Date |
Nov 24, 2017 |
| Hearing Date |
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| Decision |
The decision rendered by Commissioner Shehzad Mehmood Gondal involved multiple laws, primarily focusing on the Punjab Sales Tax on Services Act, 2012, and its relevant sections. The order issued was comprehensive, addressing various sections related to sales tax, general clauses, income tax, and sales tax regulations. The case highlighted the importance of compliance with tax laws and the implications of non-compliance for businesses operating within the jurisdiction. The ruling underscored the authority of the Punjab Revenue Authority in enforcing tax regulations and the necessity for all entities to adhere to the stipulated legal frameworks. Furthermore, the decision set a precedent for future cases regarding tax disputes and appeals within the province. |
| Summary |
The case discussed here revolves around the Punjab Sales Tax on Services Act, 2012, and the various sections that govern tax compliance and regulations in Punjab, Pakistan. This law is crucial for businesses operating in the service sector, as it outlines the obligations of service providers regarding sales tax. The decision made by Commissioner Shehzad Mehmood Gondal emphasizes the enforcement of tax laws and the importance of adhering to the legal requirements set forth by the Punjab Revenue Authority. The case serves as a significant reference for understanding the implications of tax regulations and the legal processes involved in tax appeals. Keywords such as 'Punjab Sales Tax', 'tax compliance', 'service sector regulations', and 'tax law enforcement' are essential for SEO optimization as they relate directly to the content and context of the case, ensuring visibility and relevance in legal discussions. |
| Court |
Commissioner Appeals, Punjab Revenue Authority
|
| Entities Involved |
Not available
|
| Judges |
SHEHZAD MEHMOOD GONDAL
|
| Lawyers |
Not available
|
| Petitioners |
Not available
|
| Respondents |
Not available
|
| Citations |
2018 SLD 7
|
| Other Citations |
Not available
|
| Laws Involved |
Punjab Sales Tax on Services Act, 2012,
General Clauses Act, 1897,
Income Tax Ordinance, 2001,
Sales Tax Act, 1990
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| Sections |
3,
6,
10,
11,
18,
35,
52,
63,
65(2),
24-A,
148(9),
34,
49
|