Case Laws / Head Notes / Paras
Federal Excise Act (VII of 2005)---S.14---Federal Excise Duty Rules, 2005, Rr. 48(6), 60(1)(b)(d) & 70(2), proviso---Constitution of Pakistan, Arts. 24 & 199---Constitutional petition---Government dues---Coercive measure---Notice of recovery, non-issuance of---Alternate and efficacious remedy---Petitioner company assailed Recovery Notice issued by Deputy Commissioner Inland Revenue to Bank for forcible recovery of government dues from bank account of petitioner company---Plea raised by respondents authorities was that in view of alternate remedy, constitutional petition was not maintainable and refund could be claimed by petitioner company---Validity---Upon disposal of appeal, Commissioner Appeals was obligated to communicate his order to petitioner company pursuant to R. 48(8) of ...
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