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PUNJAB BEVERAGES (PVT.) LTD., LAHORE vs COMMISSIONER INLAND REVENUE, RTO, FAISALABAD Ss — 2023 PTD 717 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2023 PTD 717 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2023
Reporter
PTD
Parties
PUNJAB BEVERAGES (PVT.) LTD., LAHORE vs COMMISSIONER INLAND REVENUE, RTO, FAISALABAD Ss
Subject matter
Tax & Customs
Provisions referred to
S. 40B; S. 46; S. 40B---N

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

PUNJAB BEVERAGES (PVT.) LTD., LAHORE VS COMMISSIONER INLAND REVENUE, RTO, FAISALABAD Ss. 46 & 40B---appeals to the appellate Tribunal---Posting of Inland Revenue Officer---Scope---appeal was preferred against an intimation letter whereby the Commissioner had posted/nominated certain officers/staff of Inland Revenue department at the premises of the assessee under S. 40B of Sales Tax act, 1990, for monitoring of production, supplies and stocks---Validity---Intimation in question was not an order passed by the Commissioner himself, but merely an implementation of the authorization/order by the Board for action under S. 40B of Sales Tax act, 1990---Section 46 of the Sales Tax act, 1990, provided for appeals against orders passed by the CIR(a), CIR, or Board under specific provisions of the act---appellant's case did not fall under S. 46(1)(b) as the impugned intimation letter could not be considered an order passed by the CIR for the purpose of filing an appeal---Intimation was merely an implementation of the original authorization by the Board for action under S. 40B---No appeal could be filed against the intimation/nomination of officers by the Commissioner---Commissioner was a subordinate functionary bound to obey the orders of the Board and the impugned intimation letter was an implementation of the Board's authorization, not an order passed by the Commissioner himself---appeal was not maintainable before the aTIR and was dismissed.

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