KAMRAN TEXTILE (PVT.) LTD. vs COMMISSIONER INLAND REVENUE, MULTAN Ss — 2022 PTD 424 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2022 PTD 424 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: KAMRAN TEXTILE (PVT.) LTD. vs COMMISSIONER INLAND REVENUE, MULTAN Ss
Subject matter: Criminal
Provisions referred to: S. 72B; S. 25; 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

KAMRAN TEXTILE (PVT.) LTD. VS COMMISSIONER INLAND REVENUE, MULTAN Ss.72B & 25 ---Selection of audit of taxpayer under S.72B of Sales Tax Act, 1990 --- Access to records and documents under S.25 of Sales Tax Act, 1990---Distinction between nature and scope of powers under Ss.25 & 72B of Sales Tax Act, 1990---Scope---Per S.72B(2) of Sales Tax Act, 1990, procedure prescribed under S.25 of the Act shall be adopted for conducting audit, and said S.72B(2) could not be construed in a manner to render S.72B(1) as subservient to proviso to S. 25(2) of the Sales Tax Act, 1990---Expression "audit under this section" used in proviso to S.25(2) of Sales Tax Act, 1990 limited applicability and scope of said proviso and affirmed independence of S.72B of Sales Tax Act, 1990---No prejudice, bias or injury would occasion upon taxpayer on mere selection of audit under S.72B of Sales Tax Act, 1990.

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