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2002 PTD 387

BROTHERS SUGAR MILLS LIMITED through General Manager Finance vs APPELLATE TRIBUNAL SALES TAX, CUSTOM HOUSE, LAHORE and 2 others

Petitioner: BROTHERS SUGAR MILLS LIMITED through General Manager Finance VS Respondent: APPELLATE TRIBUNAL SALES TAX, CUSTOM HOUSE, LAHORE and 2 others

Court: Lahore High Court Decision Date: 2001-11-01

Full Judgment Text & Judicial Ruling

Court Name: Lahore High Court Judge(s): Nasim Sikandar, Mansoor Ahmed Title:BROTHERS SUGAR MILLS LIMITED through General Manager Finance vs

APPELLATE TRIBUNAL SALES TAX, CUSTOM HOUSE, LAHORE and 2 others Case No.: Customs Appeal No.295 of 2001 Date of Judgment:2001-11-01 Reported As: 2002 PTD 387 Result: Order accordingly Judgment ORDER NASIM SIKANDAR, J.---After hearing learned counsel for the parties we are inclined to dispose of this appeal with the following directions: 1. The auditors shall be appointed by the C.B.R. Through the prescribed notification spelling out the terms and conditions of their employment as professional auditors. 2. These terms of reference should not go beyond the scope of their functions as special auditors as given in Sales Tax Special Order, 1998 read with General Order No.1 of 1999, Sales Tax General Order No.9 of 1999 issued on 22-9-1999 and S.R.O. No.206(I)/2001, dated 2-4-2001. 3. The special auditors before taking upon the assignment will serve the appellant with notice and will not only restrict their investigation in accordance with the parameters settled in the above instructions rules but also observe the time limit as contemplated therein. 4. Appeal disposed of. .

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