COMMISSIONER INLAND REVENUE vs MASTER TILES AND CERAMIC INDUSTRIES, LTD — 2022 PTD 1433 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2022 PTD 1433 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE vs MASTER TILES AND CERAMIC INDUSTRIES, LTD
Subject matter: Tax & Customs
Provisions referred to: S. 34

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 VS MASTER TILES AND CERAMIC INDUSTRIES, LTD. S.34a---SRO No.648(I)/2011, dated: 25-06-2011---Exemption from penalty and default surcharge---Retrospective effect---Scope---Taxpayer having paid sales tax and SED (Special Excise Duty) due from it is as much as entitled to the amnesty contemplated in SRO No.648(I)/2011, dated: 25-06-2011, as any other taxpayer who pays the due taxes after issuance of the SRO No.648(I)/2011, dated: 25-06-2011.

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