Unauthorised tax collection prohibited: unregistered persons cannot collect tax and registered persons must collect only under law. Prohibition on unauthorised collection of tax bars unregistered persons from collecting tax on supplies of goods or services, and restricts registered persons to collecting tax only as authorised by the Ordinance and rules, thereby conditioning lawful tax collection on statutory authorization and procedural compliance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Unauthorised tax collection prohibited: unregistered persons cannot collect tax and registered persons must collect only under law.
Prohibition on unauthorised collection of tax bars unregistered persons from collecting tax on supplies of goods or services, and restricts registered persons to collecting tax only as authorised by the Ordinance and rules, thereby conditioning lawful tax collection on statutory authorization and procedural compliance.
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