ISLAMABAD: Islamabad High Court (IHC) Justice Athar Minallah on Monday heard arguments presented by the Federal Board of Revenue’s (FBR) counsel regarding interpretation of Section 32 of the Sales Tax Act, 1990.
As per details, FBR Counsel Hafiz Munawar Iqbal argued for undisputed jurisdiction of FBR pertaining to the delegation of powers of “special judge” to Inland Revenue (IR) commissioners appointed under Section 185 of Customs Act.
The matter of FBR jurisdiction to delegate powers to commissioners of Inland Revenue was questioned before the high court by appellants Zaver Petroleum Corporation Limited, Pakistan Oilfields Limited, M/s OMV Pakistan Exploration GMBH and Attock Oil Company Limited.
Appellants had submitted that the FBR, under section 32 of the sales tax act, could not delegate powers to commissioner of Inland Revenue.
After hearing the arguments, the court adjourned hearing of the case until February 22.
