2020 PLP 2063 (PTD)

ABDUL SHAKOOR, J.

Messrs Sham Wedding Hall, through instant writ petition filed under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 has made the following prayer: "An appropriate writ may please be issued to the respondents to restrain from the recovery of impugned amount etc till the appointment/constitution of Appellate Forum/Appellate Tribunal as required under section 82 of the Khyber Pakhtunkhwa Finance Act, 2013. Any other order deem proper in the matter which has not been specifically asked for may also be granted in favour of petitioner against respondents."

2. In essence, the petitioner, is aggrieved of the show cause notice dated 06.11.2018 and assessment order No.498/2018 dated 10.5.019 issued to it by the respondents for payment of Sales Tax liability of Rs.2,815,110/- along with default surcharge and penalties and has prayed for issuance of an appropriate writ restraining the respondents from recovery of the aforesaid amount till functioning of the Appellate Tribunal, KPRA.

3. Arguments of learned counsel for the parties heard and record gone through.

4. Similar matter was dealt with by this Court in W.P. No.2242-P / 2019 which was decided on 30.4.2019 wherein it was held that: "Though under the law a proper remedy is available to the petitioner to challenge the impugned notice by filing appeal before the Appellate Tribunal, KPRA but since the said Tribunal, at the moment is, admittedly non-functional and due to fault of the government by not functioning the Tribunal, the petitioner cannot be left remediless, therefore, we, in the peculiar facts and circumstances of the case while deriving wisdom from the judgements of this Court, rendered in Writ Petitions No. 1134-P/2016 titled Messrs Al-Khair Gadoon Ltd. v. Federation of Pakistan and others decided on 31.3.2016 and No.1932-P/2019, titled Messrs Lucky Holdings Ltd. v. Federation of Pakistan and others, decided on 01.04.2019, would like to dispose of the instant petition in the terms, mentioned therein and would also like to restrain the respondents from proceedings with any recovery from the petitioner in the instant case till the functioning of the Appellate Tribunal and taking up the subject matter by that forum. This writ petition is disposed of accordingly."

6. In view of the above referred verdict of this Court, the instant writ petition is disposed of accordingly.

7. Before parting with the judgement, we may recall that in another such like matter, this court had issued direction to the government for completion of constitution of the Tribunal as per section 82 of the Finance Act but the government has not done so as yet, which act of the government is highly deplorable. Today this court again directs that the constitution of the aforesaid Tribunal may be completed within one month by appointing its judicial member and Chairman from the date of passing of this judgement. Order/notification regarding completion of the constitution of the Tribunal is to be communicated to the Registrar of this Court. In case the government does not make the completion of constitution of the Tribunal within one month, then the Registrar of this Court is directed to file contempt petition against the concerned official before this court for initiation of contempt proceedings against him. Office is directed to send copy of this order/judgment to the Chief Secretary of the Khyber Pakhtunkhwa and Registrar of this Court (High Court) for information. ZC/245/P Order accordingly.