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MUHAMMAD ZAHID vs FEDERAL BOARD OF REVENUE Ss — 2021 PTD 80 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2021 PTD 80 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2021
Reporter
PTD
Parties
MUHAMMAD ZAHID vs FEDERAL BOARD OF REVENUE Ss
Subject matter
Tax & Customs
Provisions referred to
S. 72-B; S. 25; S. 47; Sales Tax Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

MUHAMMAD ZAHID VS FEDERAL BOARD OF REVENUE Ss.72-B & 25---Selection of audit of taxpayer under S.72-B of Sales Tax Act, 1990---Records, documents, provision of---Scope---Petitioner / taxpayer impugned selection for audit under S.72-B of Sales Tax Act, 1990 and subsequent notice to submit record under S.25 of the same, inter alia, on ground that his selection for audit was illegal and based on prejudice---Validity---Record revealed that petitioner had filed statutory appeals against selection of audit and order of Appellate Tribunal upheld such selection of audit---Petitioner did not file reference under S.47 of Sales Tax Act, 1990 against such order of Appellate Tribunal raising question of law regarding his selection for audit and alleged prejudice---Such failure to avail remedy manifested petitioner's acquiescence to selection of audit and he was now estopped from questioning such act of selection of audit, as order of Appellate Tribunal had obtained finality----No reason existed for High Court to exercise discretion under its Constitutional jurisdiction to stall proceedings and remedies were provided in Sales Tax Act, 1990 where decisions taken in such proceedings of audit against petitioner could be competently challenged---Constitutional petition was dismissed, in circumstances.

Other judgments reported in 2021 PTD

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