JUDGMENT

JUDGMENTMUHAMMAD SAJID MEHMOOD SETHI, J.---Brief facts, as stated in this writ petition, are that petitioner is a "registered person" within the meaning of section 2(25) of the Sales Tax Act, 1990, read with Section 2(20) of the Federal Excise Act, 2005, and is duly registered by respondent No.2/Chairman, Federal Board of Revenue, Islamabad, in the status of importer and distributor. Respondent No.4/ Deputy Commissioner Inland Revenue, Lahore, issued notice dated 06.11.2015, for short withholding of sales tax as per Sales Tax Special Procedure (Withholding) Rules, 2007, requiring the petitioner to deposit short paid sales tax amounting to Rs.5,336,298/-. Through the instant petition, said notice has been assailed with the following prayer:--"In view of the circumstances narrated above, it is humbly prayed that this Honorable Court may be pleased:--a. To declare the impugned notice dated 06.11.2015 (Annex-B) is illegal, unlawful and not sustainable in the eye of law.b. To declare the im...