COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICER (RTO), MAYO ROAD, RAWALPINDI vs SARWAQ TRADERS, 216/1-A, ADAMJEE ROAD, RAWALPINDI S — 2022 PTD 1128 SUPREME-COURT

Case information

Citation: 2022 PTD 1128 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2022
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICER (RTO), MAYO ROAD, RAWALPINDI vs SARWAQ TRADERS, 216/1-A, ADAMJEE ROAD, RAWALPINDI S
Subject matter: Tax & Customs
Provisions referred to: S. 45-B

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

COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICER (RTO), MAYO ROAD, RAWALPINDI VS SARWAQ TRADERS, 216/1-A, ADAMJEE ROAD, RAWALPINDI S. 45-B(2)--- appeal before Commissioner Inland Revenue (appeals)--- Maximum period of 180 days prescribed under section 45-2(B) of the Sales Tax act, 1990 for deciding the appeal---Such prescribed time period was mandatory---Obligation fixed on the Commissioner (appeals) by section 45-B(2) of the act to decide the matter within 180 days is mandatory and not directory---any decision made beyond the 180 days as prescribed under section 45-B(2) of the act, is an invalid decision.

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