Beruflich Dokumente
Kultur Dokumente
Para No./
PDP No.
Year
of
Audit
Repor
t
3.1.1/42
201011
21.08.2013
The DAC directed the RTO to pursue
the case at appropriate forum for out
of
turn
hearing
and
report
compliance
to
Audit/FBR
by
15.09.2013.
10.11.2014
The matter is still pending at High Court.
Out of Turn hearing has been requested.
3.1.2/48
2010-11
Wrong adjustment of B.F .Losses
against income
M/s. Arain Mills Ltd
Tax Year 2006
Rs. 4.629 M
The order u/s 122(1)/122(5A) for T.Y
2005 was passed by the Taxation
Officer, LTU Lahore in which the
declared loss was absorbed and
income was assessed. The taxpayer
company went in appeal before CIR
(Appeals-1) Lahore who passed the
appellate order dated 16.04.2010
cancelling the order u/s 122 and
restoring the original income/loss.
Therefore the loss declared for the
Tax Year 2005 has rightly been carried
over and set-off against the income
for T.Y 2006.
10.11.2014
As per confirmation letter received from
Add.CIR(H.Q), LTU, Lahore vide No. 5850
dated 08.01.2014 the 2nd Appeal in this
case for Tax Year 2005 has already been
filed. (Proof enclosed for reference and
record)
Subjudice in ATIR
3.1.3/38
2010-11
3.1.9/34
2010-11
3.1.9./34
Multan
Zone
2010-11
3.1.9/53
2010-11
Verification pending
Order
u/s
122(9)/122(5)
dated 29.06.2011 has been
passed by the audit officer
taking into consideration the
apportionment of expenses
as per books of account
against
the
presumptive
income.
During verification meeting
dated 11.11.2014, it has
been demanded to provide
Copy of order u/s 122(5)
for verification. The same
is now available. The
default amount of Rs.
2673795 has also been
recovered.
Para
may
please be settled
3.2.2/46
2010-11
Short deduction of tax on purchase of
locally produced edible oil
M/s. Gousia Ghee Ind. (Pvt) Ltd
Tax Year 2009
Rs. 6.424
The taxpayer company vide letter No.118
dated 03.11.10 has disclosed that the
company had made purchases canola oil
from locally produce companies and RBD
palm oil/palm oil from importers,List of
importers alonwith NTN has already been
provided to the audit authorities.
During
verification
meeting
dated
11.11.2014, it has been
demanded by the Audit
Officer
that
the
Department to link the
amount of purchases of
taxpayer importers GDs to
confirm that the taxpayer
has purchased edible oil
from importers.
Meanwhile, the Additional
Commissioner,
Audit
Range has initiated Audit
proceedings
under
section 122(5A) on the
basis of audit observation.
The taxpayer has been
confronted. In response,
3.6.1/50
2010-11
the
taxpayer
has
submitted
purchase
Copy invoices
of audited and
accounts
provided
has complete
already details
been
of
supplied.
The Para
importers
fromhaswhom
already
been referred
for
purchases
were made
by
DAC. him. The verification is
under
process
and
conclusive outcome will
Para bemay
please
be
submitted
shortly.
settled
---------under process-----
10
3.6.1/50
2010-11
Para No./
PDP No.
Year of Audit
Report
Last DAC
Directives
2011-12
Departmental reply as a
result of latest Audit
Verification
5.3.1/
13089/08
Special Zone
Declared results as per original income tax return and revised income
tax return for the above mentioned year are as under:Income Declared
Rs. 171,617,402/Tax @ 35% under NTR
Rs. 60,066,091/Declared turnover
Rs.3,810,842,222/Tax u/s 113 @ 0.5%
Rs. 19,054,211/WWF charged on net profit Rs.307071784/- @ 2%
Rs. 6,141,435/Add tax under NTR
Rs. 60,066,091/Total tax payable
Rs. 66,207,526/Less tax deducted/payment
as per Annexure-C
Rs.78,680,364/Balance refund was determined
(Rs.12,472,838/-)
Therefore, the para may please be treated as settled.
2
2011-12
5.3.2/
13091/03
Special Zone
2011-12
5.3.2/
13091/03
Special Zone
Still subjudice
Out of turn hearing has
been requested.
10.11.2014:
Subjudice
2011-12
5.3.2/
13091/03
Special Zone
Department to re-visit
the case on the ground
that cotton seed is
taxable @1.5 % as per
First Schedule of I.Tax
Ord: 2001. Further,
Department to probe the
sale of cotton seed oil
by the taxpayer
The Department has
rightly charged Tax @ 1
% on supplies of cotton
lint in strength of SRO
586(1)/91 dated
30.06.1991 and SRO
600(1)/91 dated
02.07.1991
2011-12
5.3.2/
13091/03
Special Zone
Additional
Commissioner Audit,
Special Zone has taken
up the issue through
issuance of Notice
under section 122 (5A)
of the Income Tax Ord:
2001. Outcome of the
proceedings shall be
communicated shortly
------under process--
2011-12
5.3.2/
13091/03
Non levy of minimum tax on the income of certain persons
Special Zone
2011-12
5.3.2/
13091/03
Special Zone
DAC directed to
RTO to inform the
status of filing of
2nd appeal or fix
responsible
against
the
concerned officer
and
report
compliance
to
audit/FBR
by
15.09.2013.
DAC
directives
26.11.2014
The DAC directed
the RTO to finalize
the proceeding as ------under process--per law and report
compliance
to
Audit/FBR
by
26.12.2014
DAC directed the During course of audit
RTO revisit the verification
dated
case and report 11.11.2014, it has
compliance
to been demand that the
audit/FBR
by Department to revisit
15.09.2013.
the case as WWF is
leviable on accounting
DAC
directives profit
instead
of
26.11.2014
declared income as
Subjudice. The DAC per Circular 13 of
directed the RTO to 2008
and
latest
pursue the case and decision of Sindh High
report compliance to Court.
Audit/FBR
by In this regard, it is
26.12.2014.
submitted that the
Department is unable
to take any action in
the light of judgment
passed
by
the
Honourable
Lahore
High Court in W.P No.
10617
dated
0606.2012,
wherein
the
amendments
made
in
WWF
Ordinance, 1971 in the
years 2006 & 2008
have been declared as
unconstitutional.
Similarly, in view of
latest
judgment
pronounced by the
Honourable Supreme
Court of Pakistan in
Civil Appeals No. 1956
to 1958 of 2006 dated
14.03.2014 wherein it
has been held that
the law which is
enunciated by the
High
Court
under
Article 201 becomes
binding precedent for
all forums within the
province and the law
enunciated by this
court under Article 189
becomes
binding
precedent for all forum
in the country.
5.3.2/
13091/03
Special Zone
2011-12
2011-12
5.3.2/
13091/03
Special Zone
Non levy of minimum tax on the income of certain persons
M/s. Masood Fabrics Ltd 1417347-6
Tax year 2010
Rs.5.063 M
Latest Compliance 10.11-2014
The Hble High Court Multan bench Multan has further stayed as per
order sheet dated 28-05-2014.
10
2011-12
5.3.2/
13091/03
Special Zone
Amount recovered
Rs.4362543/- and
the same is also
verified by audit.
DAC directed the
RTO to recover the
balance amount
Rs.1526346/- and
report compliance
to audit/FBR by
15.03.2013.
DAC
directives
26.11.2014
Subjudice. The DAC
directed the RTO to
pursue the case and
report compliance to
Audit/FBR
by
26.12.2014.
Charged and
recovered
Rs.4,362,543/through cash
challan. However
WWF of
Rs.1526346/- is still
recoverable.
Amount recovered
Rs.5830997//- and
the same is also
verified by audit.
DAC directed the
RTO to recover the
balance amount
Rs.25400024/- and
report compliance
to audit/FBR by
15.03.2013.
DAC
directives
26.11.2014
Subjudice. The DAC
directed the RTO to
pursue the case and
report compliance to
Audit/FBR
by
26.12.2014.
Charged and
recovered
Rs.5830997/through cash
challan. However
WWF of
Rs.2540024/- is still
recoverable.
11
2011-12
5.3.3/
12977/06
Special Zone
12
5.3.3/12953/02
Special Zone
2011-12
Refer to DAC as
adjustment of ijara
financing is
applicable from T.Y
2011 instead of T.Y
2010.
DAC
directives
26.11.2014
The DAC directed the
RTO to get the
stance verified from
Audit by 26.12.2014.
Verification pending as
return for tax years
2010 and 2011 alongwith cash flow
statement is required
11.11.2014
Copy of returns and
cash flow to be
provided
The Copy of return
along-with cash flow is
available.
13
5.3.4/12978/01
Special Zone
2011-12
Short levy of tax due to non allocation of proportionate
expenses.
M/s. Shujabad Weaving Mills Ltd
2700524-7
Tax year 2010
Rs. 20.223 M
WWF Rs.2,126,008/- charged vide DCR # 26/134 dated 06-092013 on declared net profit of Rs.106,300,435/- in the light of
judgment of Hble Sind High court.
21-04-2014 : The amount of WWF was stayed by the Hble High
Court on 27-11-2013 with the direction that Notice for the above
date. Till the next date of hearing impugned recovery notice shall
remained suspended.
Latest Compliance 10-11-2014
The Hble High Court Multan bench Multan has further stayed as
per order sheet dated 28-05-2014.
14
5.3.4/12978/01
2011-12
Special Zone
15
5.3.4/13085/05
Special Zone
2011-12
During Copy of
supporting documents to
be provided
Copy of supporting
documents are now
available
Updated status of
reference to High Court
to be intimated
The Reference to High
Court is being
submitted
16
5.3.4/Special
Zone
2011-12
Short levy of tax due to non allocation of proportionate
expenses
M/s. Colony Mills Ltd 2585135
Tax year 2010
Rs.43.673 M
b) WWF Rs.6,656,940/-charged vide DCR # 4/131 dated
02-09-2013 on declared profit of Rs.332,847,000/- in the
light of judgment of the Hble Sind High court.
21-04-2014 :
a) Remedial action u/s 122(5A) is still pending with the
Additional Commissioner Audit.
b) Recovery notice u/s 138(2) was issued for recoverable
amount of WWF on 14-04-2014.
Latest Compliance 29-08-2014
a) Remedial action u/s 122(5A) is still pending with the
Additional Commissioner Audit.
b) The ATIR has stayed demand on 05-05-2014.
17
5.3.17/
13084/12
2011-12
Special Zone
During course of
verification it has been
demanded that the
Department to revisit
the issue of loss carried
forward discussed in
order u/s 122(5A) dated
23.04.12. Further status
of recovery in respect
of excess refund issued
to be intimated to audit.
It is apprised that
a) Demand of I. Tax
Rs.8289367/- stayed by
ATIR on
21-08-2014 for 45
days.
b) The CIR (A) has
deleted
the
WWF
demand vide order
No.288 dated 11-082014 Rs.24001/- taken
into(-) a/c.
18
5.3.20/
12955/11
Multan Zone
2011-12
Verification pending.
Refer to DAC as penalty
is chargeable on tax
payable even return filed
u/s 115(4) and tax
deducted as PTR.
19
5.3.20/
12955/11
2011-12
Multan Zone
20
5.3.20/
12955/11
Sahiwal
2011-12
DAC
directives
26.11.2014
The DAC directed the
RTO to get the stance
verified from Audit by
26.12.2014.
DAC
directives
26.11.2014
The DAC directed the
RTO to get the stance
verified from Audit by
26.12.2014.
Verification pending.
Refer to DAC as penalty
is chargeable on tax
payable even return filed
u/s 115(4) and tax
deducted as PTR.
Verification pending.
Refer to DAC as penalty
is chargeable on tax
payable even return filed
u/s 115(4) and tax
deducted as PTR.
21
5.3.20/
12955/11
2011-12
Multan Zone
22
5.3.20/
12955/11
Multan Zone
2011-12
CONTESTED.
The Audit Observations to charge penalty u/s 182 in PTR cases
are not applicable for tax year 2010, as the explanation to section
182(1) at Sr. No.1 is inserted by Finance Act, 2011 applicable to
tax year 2012. As per return of total income for tax year 2010, tax
payable is tax chargeable less tax paid/deducted. Tax payable in
all PTR cases as per return is Nil. Hence minimum penalty of Rs.
5000/- chargeable.
DAC
directives
26.11.2014
The DAC directed the
RTO to get the stance
verified from Audit by
26.12.2014.
CONTESTED.
The Audit Observations to charge penalty u/s 182 in PTR
cases are not applicable for tax year 2010, as the explanation
to section 182(1) at Sr. No.1 is inserted by Finance Act, 2011
applicable to tax year 2012. As per return of total income for
tax year 2010, tax payable is tax chargeable less tax
paid/deducted. Tax payable in all PTR cases as per return is
Nil. Hence minimum penalty of Rs. 5000/- chargeable.
DAC
directives
26.11.2014
The DAC directed the
RTO to get the stance
verified from Audit by
26.12.2014.
Verification pending.
Refer to DAC as penalty
is chargeable on tax
payable even return filed
u/s 115(4) and tax
deducted as PTR.
Verification pending.
Refer to DAC as penalty
is chargeable on tax
payable even return filed
u/s 115(4) and tax
deducted as PTR.
23
5.3.20/
12955/11
2011-12
Multan Zone
24
5.3.20/
12955/11
Multan Zone
2011-12
Verification pending.
Verification pending.
DAC
directives
26.11.2014
The DAC directed the
RTO to get the stance
verified from Audit by
26.12.2014.
25
5.3.20/
12955/11
201112
Multan
Zone
26
5.3.20/
12955/11
2011-12
Multan
Zone
27
5.3.20/
12955/11
Multan Zone
2011-12
CONTESTED.
The Audit Observations to charge penalty u/s 182 in PTR cases
are not applicable for tax year 2010, as the explanation to section
182(1) at Sr. No.1 is inserted by Finance Act, 2011 applicable to
tax year 2012. As per return of total income for tax year 2010, tax
payable is tax chargeable less tax paid/deducted. Tax payable in
all PTR cases as per return is Nil. Hence minimum penalty of Rs.
5000/- chargeable.
DAC
directives
26.11.2014
The DAC directed the
RTO to get the stance
verified from Audit by
26.12.2014.
DAC
directives
26.11.2014
The DAC directed the
RTO to get the stance
verified from Audit by
26.12.2014.
DAC
directives
26.11.2014
The DAC directed the
RTO to get the stance
verified from Audit by
26.12.2014.
Verification pending.
Refer to DAC as penalty
is chargeable on tax
payable even return filed
u/s 115(4) and tax
deducted as PTR.
Verification pending.
Refer to DAC as penalty
is chargeable on tax
payable even return filed
u/s 115(4) and tax
deducted as PTR.
Verification pending.
Refer to DAC as penalty
is chargeable on tax
payable even return filed
u/s 115(4) and tax
deducted as PTR.
30
5.3.20/
12955/11
Multan
Zone
201112
Verification pending.
Refer to DAC as
penalty is chargeable
on tax payable even
return filed u/s 115(4)
and tax deducted as
PTR.
31
5.4.1/
12979/09
201112
Sahiwal
Zone
32
5.4.1
Special
Zone
201112
Verification pending
11.11.2014
Still under process
33
5.4.1/
13086/06
Multan
Zone
201112
Under process
34
Special
Zone
5.4.1/
13082/04
201112
Department to revisit
the case as taxpayer
itself
has
declared
commercial imports in
sales tax returns for the
period July 09 to
June.10.
11.11.2014
Same audit remarks as
above
The audit observation
has
already
been
communicated
to
taxpayer who totally
denied the observation
and denied for import of
edible oil and packing
material as well as
commercial imports by
the Taxpayer. Verification
regarding
goods
description imported by
the taxpayer during Tax
Year 2010 is being
ascertained.
The
outcome
would
be
reported shortly.
-----under process-----
35
5.4.1/
13054/08
2011-12
Under process
2011-12
Under process
2011-12
Multan
Zone
36
5.4.1/
13054/08
Multan
Zone
37
5.4.2/
13052/09
Special
Zone
2011-12
5.4.2/
13052/09
Special
Zone
39
2011-12
5.4.2/
13052/09
Special
Zone
11.11.2014
Refer to DAC
2011-12
5.4.2/
12951/07
Special
Zone
41
5.5.1/
12981/
Sahiwal
Zone
2011-12
DAC
took
serious
concern for not comply
its
previous
DAC
directives. DAC directed
RTO
to
furnish
reply/progress
to
audit/FBR by 15,09.2013
DAC directives 26.11.2014
The DAC directed the RTO
to finalize the proceeding
and report compliance to
audit/FBR by 26.12.2014.
Additional
commissioner Audit
Range has taken up the
issue. Proceedings
under section 122(5A)
of the Income Tax Ord:
2001 are under way.
Outcome will be
reported shortly.
--------under process-----
Under process
Pertain
to
Bahawalpur
RTO,
42
5.5.1/
12981/
Sahiwal
Zone
201112
Verification pending
43
5.5.1/
12981/
Sahiwal
Zone
201112
Under process
45
5.5.1/
12981/10
201112
Multan
Zone
DAC
directives
26.11.2014
The DAC directed the
RTO to get incorporation
certificate from the
concerned by
26.12.2014.
46
5.5.1/
201112
Multan
Zone
47
5.5.1/
Sahiwal
Zone
201112
Verification pending.
DAC
directives
26.11.2014
The DAC directed the
RTO to get the stance
verified and report
compliance to audit/FBR
by 26.12.2014.
DAC
took
serious
concerned
for
non
finalization the case.
DAC directed the RTO to
finalize the proceeding
and report compliance to
audit/FBR by 15.09.2013.
DAC
directives
26.11.2014
The DAC directed the
RTO to get the stance
verified and report
compliance to audit/FBR
by 26.12.2014.
Verification pending
48
5.5.1/
201112
Multan
Zone
49
5.5.1/
Sahiwal
201112
DAC
directed
the RTO to get
the
position
verified
from
audit
by
15.09.2013.
DAC directives
26.11.2014
The DAC directed
the RTO to get
the stance
verified and report
compliance to
audit/FBR by
26.12.2014.
DAC took
serious concern
for not comply
its previous
DAC directives.
DAC directed
RTO to furnish
reply/progress
to audit/FBR by
15,09.2013.
DAC directives
26.11.2014
The DAC directed
the RTO to get
the stance
verified and
report compliance
to audit/FBR by
26.12.2014.
Verification pending
50
5.5.1/
201112
Sahiwal
Zone
51
5.5.1/
Sahiwal
Zone
201112
DAC took
serious concern
for not comply
its previous
DAC directives.
DAC directed
RTO to furnish
reply/progress
to audit/FBR by
15,09.2013.
DAC directives
26.11.2014
The DAC directed
the RTO to get
the stance
verified and
report compliance
to audit/FBR by
26.12.2014.
Verification pending
DAC took
serious concern
for not comply
its previous
DAC directives.
DAC directed
RTO to furnish
reply/progress
to audit/FBR by
15,09.2013
DAC directives
26.11.2014
The DAC directed
the RTO to get
the stance
verified and
report compliance
to audit/FBR by
26.12.2014.
Verification pending
52
5.5.1/
2011-12
Special
Zone
Compliance 09-09-2013
Notice of non-payment of WWF for Tax Year 2010 was
issued vide No.1426 dated 06-05-2013 in the light of
Hble Sindh High Court Judgment but the taxpayer
company not complied with. WWF Rs.268,885/- charged
vide DCR # 29/135 dated 06-09-2013 on the PTR
declared in the light of judgment of Sind High court
21-04-2014 :
Rs.65,886/- recovered through refund adjustment on
February,2014. Recovery notice u/s 138(2) was issued
on 14-04-2014 for recovery of remaining amount
Rs.202,999/-.
Department to provide
supporting documents
recovery
Supporting documents are
now available
2011-12
5.5.1/
Sahiwal
Zone
Verification pending
54
5.5.1/
2011-12
Under process
2011-12
Verification pending
Under process
Multan Zone
55
5.5.1/
12981/10
Sahiwal
Zone
56
5.5.1/
Multan Zone
2011-12
57
5.5.1/
2011-12
Sahiwal Zone
58
5.5.1/
2011-12
Multan Zone
Department has
collected the WWF
but not paid to
Ministry of Labor &
Manpower. Hence IT
104 may be prepared
and sent to FTO for
accounting and
transfer of Fund to
the concerned
Quarter.
Under process
5.5.1/
Multan Zone
2011-12
Under process
60
2011-12
5.5.1/
Multan Zone
Under process
DAC
directives
26.11.2014
The DAC directed the
RTO to get the stance
verified and report
compliance to
audit/FBR by
26.12.2014.
61
5.5.1/
12981/04
Sahiwal
Zone
2011-12
Under process
62
5.5.1/
Special zone
2011-12
63
5.5.1/
2011-12
Multan Zone
Verification pending
DAC
directives
26.11.2014
The DAC directed
the RTO to get the
stance verified and
report compliance
to audit/FBR by
26.12.2014.
64
5.5.1/
Multan Zone
2011-12
Under process
65
5.5.1/
2011-12
Multan
Zone
Under process
DAC
directives
26.11.2014
The DAC directed the
RTO to get the stance
verified and report
compliance to
audit/FBR by
26.12.2014.
66
5.5.1/
Multan zone
2011-12
Verification pending
67
5.5.1/
2011-12
Multan Zone
DAC
took
serious
concern
for
not
comply its previous
DAC directives. DAC
directed
RTO
to
furnish reply/progress
to
audit/FBR
by
15,09.2013.
Verification pending
DAC
directives
26.11.2014
The DAC directed the
RTO to get the stance
verified and report
compliance to audit/FBR
by 26.12.2014.
68
5.5.1/
Multan zone
2011-12
Under process
69
5.5.1/
2011-12
Non recovery of WWF
Anees Textile Mills 1281962-2
Tax year 2010
Rs. 18490
Special
Zone
09-09-2013
Order u/s 122(1) was passed on 10/32 dated 13-08-2012
creating total tax payable Rs.191765/- including WWF
Rs.8160/-. The balance tax payable Rs.125953/- was
recovered after allowing credit of tax deductions claimed as
per return Rs.65812/- vide CPR # IT-20130628-14902363139 dated 28-06-2013 and IT-20130704-0374-2652524
dated 04-07-2013. Para may please be treated as settled.
70
5.5.1/
12981/04
Multan
Zone
2011-12
Department to provide
supporting documents
Supporting documents are
now available
DAC
directives
26.11.2014
The DAC directed the
RTO to get the stance
verified and report
compliance to audit/FBR
by 26.12.2014.
DAC took serious
concern for not
comply its previous
DAC directives. DAC
directed RTO to
furnish reply/progress
to audit/FBR by
15,09.2013.
DAC
directives
26.11.2014
The DAC directed the
RTO to get the stance
verified and report
compliance to
audit/FBR by
26.12.2014.
Verification pending
71
5.5.1/
2011-12
Multan Zone
Under process
DAC
directives
26.11.2014
The DAC directed
the RTO to get the
stance verified and
report compliance to
audit/FBR by
26.12.2014.
72
5.5.1/
Multan zone
2011-12
73
5.5.1/
2011-12
Multan
Zone
Under process
2011-12
5.5.1/
Multan
Zone
75
5.5.1/
2011-12
Multan Zone
Verification
pending
Under process
5.5.1/
Multan Zone
2011-12
Verification
pending
to audit/FBR by 26.12.2014.
77
5.5.1/
2011-12
Multan
Zone
78
2011-12
5.5.1/
Multan
Zone
Verification
pending
Under process
2011-12
5.5.1/
Special
Zone
Under process
80
5.5.1/
2011-12
Multan Zone
Under process
5.5.1/
2011-12
Multan zone
Under process
Multan Zone
2011-12
Verification pending
Multan Zone
2011-12
Verification pending
84
Special
Zone
2011-12
85
5.5.1/
12980/04
2011-12
Special
Zone
Non recovery of WWF
Thal Industries Corporation Ltd 225971-7
Tax year 2010
Rs. 6.141 M
86
Special
Zone
2011-12
87
Multan
Zone
2011-12
Under process
88
Special
Zone
2011-12
44
22
5.5.1/
12981/
Multan
Zone
5.3.20/
12955/11
Multan
Zone
2011-12
2011-12
RS 301407
Verification pending
Verification pending.
Refer to DAC as penalty is chargeable on tax
payable even return filed u/s 115(4) and tax
deducted as PTR.
21
5.3.20/
12955/11
2011-12
Multan
Zone
22
5.3.20/
12955/11
Multan
Zone
2011-12
Verification pending.
Refer to DAC as penalty is chargeable on tax
payable even return filed u/s 115(4) and tax
deducted as PTR.
Verification pending.
Refer to DAC as penalty is chargeable on tax
payable even return filed u/s 115(4) and tax
deducted as PTR.
31
5.4.1/
12979/09
2011-12
Verification pending
2011-12
Under process
2011-12
Under process
Sahiwal
Zone
56
5.5.1/
Multan
Zone
58
5.5.1/
Multan
Zone
59
5.5.1/
2011-12
Under process
2011-12
Under process
Multan
Zone
60
5.5.1/
Multan
Zone