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12 November 2004
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Friday
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28 Ramazan 1425
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CBR powers in tax matters: LHC issues notices to govt
By Our Staff Reporter
ISLAMABAD, Nov 11: The Lahore High Court Rawalpindi bench on Thursday issued notices to the state for November 25 on a petition challenging the powers of the Central Board of Revenue (CBR) to adjudicate tax matters.
Justice Ali Nawaz Chauhan of the high court, while issuing notices to the respondents namely law secretary, the CBR and the collector adjudication, also sought the assistance of the deputy attorney general in the matter.
Notices were issued on a petition filed by Barrister Mohammad Kamran Sheikh on behalf of Excel Tobacco Company in which challenge was made against the power of adjudication conferred upon the CBR under Section 33 of the Central Excise Act 1944.
It said an executive body like the CBR had no lawful authority to adjudicate the tax matter as it was violative of the concepts of the separation of powers and independence of judiciary as embodied in Articles 2-A, 175 and 203 of the Constitution.
It stated that framework of the Constitution was based on principle of separation of state powers.
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