BROTHERS SUGAR MILLS LIMITED VS APPELLATE TRIBUNAL SALES TAX, CUSTOM HOUSE, LAHORE
2002 P T D 387
[Lahore High Court]
Before Nasim Sikandar and Mansoor Ahmad, JJ
BROTHERS SUGAR MILLS LIMITED through General Manager Finance
Versus
APPELLATE TRIBUNAL SALES TAX, CUSTOM HOUSE, LAHORE and 2 others
Customs Appeal No. 295 of 2001, decided on 01/11/2001.
Sales Tax Special Order, 1998---
----Sales Tax General Order No. 1, dated 7-1-1999---Sales Tax General Order No. 9 of 1999, dated 22-9-1999---S.R.O. No. 206(I)/2001, dated 2-4-2001---Special Auditors, appointment of---Terms and conditions and duties of Auditors---Special Auditors before taking upon the assignment will serve notice on the assessee and will not only restrict their investigation within the parameters settled in the instructions and rules but also observe the time limit as contemplated therein.
Ejaz Ahmad Awan for Appellant.
A. Karim Malik for the Revenue.
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(1)/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
C.M.A./M.A.K./B-59/L Order accordingly.