Legal Question in Tax Law in Pakistan

Photo copy of Bank Credit advice

The party has admitted in its written reply that origional Bank credit advice has been lost, where as attention is invited to the provision of section 204 of the Customs Act, 1969 and relevent provision of articles 1,72,73,74,75,76,77 and 165 of Qanun-e-Shahdat order 1984 in his defence. Requesting his photo copy status as origional


Asked on 11/08/08, 2:42 am

1 Answer from Attorneys

Nasir Butt Nasir Law Associates

Re: Photo copy of Bank Credit advice

Proposition is somehow confusing. Condonation of delay and admissibility of certified copy in lieu of original one are both amalgamated. Under section 224 of the Custom Act, authority is empowered to extend the time if seems appropriate and justifiable, whereas Qanun-e-Shahadat Order, 1984 states the admissibility of certified copy in place of original document where original has been lost or not available due to some justifiable events. Mere copy can also be produced in place of original but strong arguments are required to prove that original has been lost.

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Answered on 11/14/08, 10:42 am


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