2002 PLP 387 (PTD)
BROTHERS SUGAR MILLS LIMITED through General Manager Finance Versus APPELLATE TRIBUNAL SALES TAX, CUSTOM HOUSE, LAHORE and 2 others
| Citation | 2002 PLP 387 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Nasim Sikandar and Mansoor Ahmad, JJ |
| Parties | BROTHERS SUGAR MILLS LIMITED through General Manager Finance Versus APPELLATE TRIBUNAL SALES TAX, CUSTOM HOUSE, LAHORE and 2 others |
| Primary Law | Sales Tax Special Order, 1998 |
Q1: What are the key laws and sections cited in 2002 PLP 387 (PTD)?
This judgment primarily cites: Sales Tax Special Order, 1998 as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2002 PLP 387 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Nasim Sikandar and Mansoor Ahmad, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2002 PLP 387 (PTD) (BROTHERS SUGAR MILLS LIMITED through General Manager Finance Versus APPELLATE TRIBUNAL SALES TAX, CUSTOM HOUSE, LAHORE and 2 others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Ejaz Ahmad Awan for Appellant.
Headnotes / Summary
Sales Tax General Order No. 1, dated 7-1-1999
Sales Tax General Order No. 9 of 1999, dated 22-9-1999
S.R.O. No. 206(I)/2001, dated 2-4-2001
Special Auditors, appointment of
Terms and conditions and duties of Auditors
Special Auditors before taking upon the assignment will serve notice on the assessee and will not only restrict their investigation within the parameters settled in the instructions and rules but also observe the time limit as contemplated therein. A. Karim Malik for the Revenue.
Judgment & Decree
NASIM SIKANDAR, J.
After hearing learned counsel for the parties we are inclined to dispose of this appeal with the following directions:
1. The auditors shall be appointed by the C.B.R. through the prescribed notification spelling out the terms and conditions of their employment as professional auditors.
2. These terms of reference should not go beyond the scope of their functions as special auditors as given in Sales Tax Special Order, 1998 read with General Order No. 1 of 1999, Sales Tax General Order No. 9 of 1999 issued on 22-9-1999 and S.R.O. No. 206(1)/2001, dated 2-4-2001.
3. The special auditors before taking upon the assignment will serve the appellant with notice and will not only restrict their investigation in accordance with the parameters settled in the above instructions rules but also observe the time limit as contemplated therein.
4. Appeal disposed of C.M.A./M.A.K./B-59/L Order accordingly.