NASIM SIKANDAR, J.- After hearing learned counsel for the parties we are inclined to dispose of this appeal with the following directions: The auditors shall be appointed by the C.B.R, through the prescribed notification spelling of . The terms and conditions of their employment as professional auditors.
2. These terms of reference should not go beyond the scope of their functions as special auditors as given in Sales Tax Special Order, 1998 read with General Order No. 1 of 1999, Sales Tax General Order No. 9 of 1999 issued on 22.9.1999 and S.R.O. No. 206(l)/2001, dated 2.4.2001.
3. The special auditors before taking upon the assignment will serve the appellant with notice and will not only restrict their investigation in accordance with the parameters settled in the above instructions rules but also observe the time limit as contemplated therein.
4. Appeal disposed of. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.