INDUS MOTORS COMPANY LIMITED vs GOVERNMENT OF BALOCHISTAN, FINANCE DEPARTMENT S — 2022 PTD 1226 QUETTA-HIGH-COURT-BALOCHISTAN

Case information

Citation: 2022 PTD 1226 QUETTA-HIGH-COURT-BALOCHISTAN
Court: Balochistan High Court
Year: 2022
Reporter: PTD
Parties: INDUS MOTORS COMPANY LIMITED vs GOVERNMENT OF BALOCHISTAN, FINANCE DEPARTMENT S
Subject matter: Tax & Customs
Provisions referred to: S. 14---S; S. 14; Services 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

INDUS MOTORS COMPANY LIMITED VS GOVERNMENT OF BALOCHISTAN, FINANCE DEPARTMENT S.14---Special procedure and tax withholding provisions---Scope---Subsection (3) of S.14 of Balochistan Sales Tax on Services Act, 2015, creates a liability on the withholding agent and empowers the authority to personally hold responsible a withholding agent if he fails to withhold sales tax on services.

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