SHAHID KARIM, JUSTICE:---This constitutional petition challenges different show cause notices which are' attached as Annexures “T”, “T/1” to “T/5” (“Impugned Notices”). These show cause notices have been issued tinder sections 10(3) and 11(2) of the Sales Tax Act, 1990 (“Act, 1990”) read with rule 37 of the Sales Tax Rules, 2006 notified by SRO 555(I)/2006.2. The historical background has been stated in the petition which refers to certain orders passed by the Appellate Tribunal Inland Revenue (“ATIR”) in Sales Tax References Nos.23 of 2010, 30 of 2011 and 06 of 2017 which were filed before this Court and which were decided with the observation that no questions of law arise for determination by this Court and the reference applications against orders of ATIR have been dismissed. An appeal was filed to the Supreme Court of Pakistan and through an order dated 27.12.2017, the Civil Petition No.3-L of 2014 was dismissed. Similarly, in C.Ps. Nos.2-L and 41-L of 2014...
PRESENT:
SHAHID KARIM, JUSTICE
Petitioner(s) by: M. Sohail Iqbal Bhatti.
Respondent(s) by: Mohammad Sulaman Bhatti for Department.
Law: Sales Tax Act, 1990
Sections: 10(3),11,11(2),37,74
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