| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2012 | C.I.R., ZONE-I, R.T.O., KARACHI
Vs Messrs CENTURY -- 21 SPORTSWEAR, KARACHI |
Sales Tax--- |
Limitation |
----Limitation---Where inaction on the part of a public functionary within the prescribed time was likely to affect the rights of a citizen the prescription of time was to be deemed to be directory---Where a public functionary was empowered to create a liability against a citizen only within prescribed time, it was mandatory.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2012 | C.I.R., ZONE-I, R.T.O., KARACHI
Vs Messrs CENTURY -- 21 SPORTSWEAR, KARACHI |
Sales Tax--- |
Limitation |