MESSRS TAJ DIN MAULA BUX vs THE SALES TAX OFFICER, D-CIRCLE, LAHORE — 1971 PTD 50

Citation: 1971 PTD 50

Court: Lahore High Court

Year: 1970

Decision Date: 1970-03-30

Parties: MESSRS TAJ DIN MAULA BUX vs THE SALES TAX OFFICER, D-CIRCLE, LAHORE

Headnotes

Case cited as 1971 PTD 50

Judgment Text

Court Name: Lahore High Court Judge(s): Sardar Muhammad Iqbal, Muhammad Ali Sayed Title: MESSRS TAJ DIN MAULA BUX vs THE SALES TAX OFFICER, D-CIRCLE, LAHORE Case No.: Writ Petition No. 475 of 1970 Date of Judgment:1970-03-30 Reported As: 1971 PTD 50 Result: Petition dismissed JUDGMENT JUDGMENT SARDAR MUHAMMAD IQBAL, J.-The petitioner is a partner--ship firm owning an "Ara Machine" and engaged in the production of casings, battens and round blocks for domestic electric wiring. A notice under section 28 of the Sales Tax Act, 1951, was served on the petitioner to submit the return. The Sales Tax Officer by his order, dated the 29th of June 1965 observing that the return had not been filed with respect to the quarter ending the 30th June 1959 proceeded under subsection (4) of section 10 and held that the petitioner's taxable sale for that period was Rs. 22,500.00. The Sales Tax Officer by another order of the same date determined the taxable sale of the petitioner for the year 1959-60 at Rs. 90,000.00 and the firm was held liable to pay sales tax of Rs. 18,000.00 at the rate of twenty per cent. Yet by another order of the same date, the Sales Tax officer assessed the liability of the petitioner on taxable sales for the year 1960-61, ending 30th June 1961, at Rs. 90,000.00, and it was asked to pay Rs. 18,000.00 at the rate of twenty per cent. The Sales Tax Officer by another order dated the 30th June 1966 fixed the taxable turn-over of the petitioner for the assessment year…

Read the full judgment on Al Wakeelo — Pakistan's AI-powered legal research platform.