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. 52---R; S. 52; 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.52---Recovery of the tax not levied or short levied---Scope---Subsection (6) of S.52 of Balochistan Sales Tax on Services Act, 2015, provides the mechanism for recovery of sales tax on services required to be deducted by a withholding agent---If the withholding agent failed to withhold sales tax on services then the concerned officer of the authority may pass an order to determine amount of default and recover the same.

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