AHMED TRADING COMPANY, GUJRANWALA vs The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR Ss — 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE

Case information

Citation: 2022 PTD 484 CUSTOMS-APPELLATE-TRIBUNAL-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: AHMED TRADING COMPANY, GUJRANWALA vs The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR Ss
Subject matter: Tax & Customs
Provisions referred to: S. 32; S. 162; S. 156; Sales Tax Act (VII of 1990); Income Tax Ordinance (XLIX of 2001); Customs Act; Sales Tax Act; Income Tax Ordinance

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

AHMED TRADING COMPANY, GUJRANWALA VS The DEPUTY DIRECTOR, DIRECTOR GENERAL OF I&I FBR Ss. 32 & 179---Sales Tax Act (VII of 1990), Ss. 11, 30 & 48---Income Tax Ordinance (XLIX of 2001), Ss. 162, 228 & 140---Mis-declaration---Assessment of sales tax---Recovery of sales tax and income tax---Procedure---Scope---Mention of word "tax" in S.32, Customs Act, 1969, does not empower Customs Authorities to assume powers under the provisions of Ss.11(2) & (3) of Sales Tax Act, 1990 and S.162(1) of Income Tax Ordinance, 2001, unless Legislature appoints them as "Officer of Inland Revenue/Commissioner of Income Tax", who have powers under the sections to take cognizance in the matter relating to Sales Tax and Income Tax---Word "tax" inserted in Ss. 179 & 32 of the Customs Act, 1969, is only for assuming of powers on the basis of involved duty and taxes by the appropriate adjudicating authority for empowering the Officer of Customs to charge the taxpayer under the said provisions on the basis of duty and taxes, punishable under the provision of S.156(1) of Customs Act, 1969.

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