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Registration number, not obtained—Exempted supplies— Further tax and extra tax was charged from the petitioner in the electricity bill for “not obtaining registration number " as well as “not being active taxpayer"—Petitioner invoked constitutional jurisdiction of the High Court against imposition of further and extra taxes by the Commissioner contending that for providing exempt supplies, he was not required to be registered, hence he was not on active taxpayer list, thus impugned levies (further tax and extra tax) were against the spirit of relevant law—Validity—Section 14 of the Sales Tax Act, 1990 (‘the Act, 1990’), deals with registration and requires every person, engaged in making taxable supplies in Pakistan including zero rated...
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