1998 PLP 219 (SCMR)
COLLECTOR OF CUSTOMS, CUSTOMS HOUSE, NABHA ROAD; LAHORE and 2 others‑‑‑Petitioners Versus Messrs HIRA FAROOQ (PVT.) LTD., LAHORE‑‑‑Respondent
| Citation | 1998 PLP 219 (SCMR) |
| Forum / Court | Supreme Court of Pakistan |
| Bench Members | Saleem Akhtar, Mukhtar Ahmad Junejo and Khalil‑ur‑Rehman Khan, JJ |
| Parties | COLLECTOR OF CUSTOMS, CUSTOMS HOUSE, NABHA ROAD; LAHORE and 2 others‑‑‑Petitioners Versus Messrs HIRA FAROOQ (PVT.) LTD., LAHORE‑‑‑Respondent |
| Primary Law | Sales Tax Act (VII of 1990)‑‑‑ |
Q1: What are the key laws and sections cited in 1998 PLP 219 (SCMR)?
This judgment primarily cites: Sales Tax Act (VII of 1990)‑‑‑ as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1998 PLP 219 (SCMR)?
The case was heard and decided by the Supreme Court of Pakistan bench comprising: Saleem Akhtar, Mukhtar Ahmad Junejo and Khalil‑ur‑Rehman Khan, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1998 PLP 219 (SCMR) (COLLECTOR OF CUSTOMS, CUSTOMS HOUSE, NABHA ROAD; LAHORE and 2 others‑‑‑Petitioners Versus Messrs HIRA FAROOQ (PVT.) LTD., LAHORE‑‑‑Respondent). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Izharul Haque, Advocate Supreme Court and Tanvir Ahmed, Advocate on‑Record for Petitioners.
- Nemo for Respondent.
- Date of hearing: 24th February, 1997.
- Izharul Haque, Advocate Supreme Court and Tanvir Ahmed, Advocate on-Record for Petitioners.
Headnotes / Summary
(On appeal against the judgment dated 3‑10‑1996 of the Lahore High Court, Lahore in W.P. No.9038 of 1996). ‑‑‑‑S. 6‑‑‑Customs Act (IV of 1969), S. 31‑A‑‑‑Constitution of Pakistan (1973), Art. 185(3)‑‑‑Demand for payment of sales tax‑‑‑Validity‑‑‑Authority demanding payment of sales tax from importer in respect of consignments where letters of credit had been opened before withdrawal of notification of exemption‑‑‑High Court had declared such demand to be of no legal effect-‑ Leave to appeal having been granted to consider similar question in another case, leave was also granted in petitioner's case with direction that appeal would be heard alongwith other pending appeals involving similar question of law. Messrs M.Y. Electronics Industries (Pvt.) Ltd. through Manager v. Government of Pakistan (Ministry of Finance), Islamabad and 5 others 1994 SCMR 2123 ref.
Judgment & Decree
SALEEM AKHTAR, J.
The petitioners seek leave to appeal against the judgment passed by the learned Judge in Chambers allowing the writ petition filed by the respondent holding that demand for payment of sales tax from the respondent in respect of consignments where letters of credit, have been opened before the withdrawal of the notification of exemption is without lawful authority.
2. The respondent had opened 14 letters of credit on various dates ranging between 16-2-1995 to 20-2-1996 for import of copper tubes, aluminium plane indoor/outdoor units and components. It claimed benefit of exemption from sales tax under the SRO No.504(I) of 1994 dated 9-6-1994. This exemption was withdrawn on 4-4-1996. On arrival of goods the respondent claimed exemption from sales tax, but in, view of section 6 of the Sales Tax Act, the petitioners insisted that the respondent was liable to pay the sales tax as section 31-A of the Customs Act was applicable to it.
3. Leave was granted to consider similar question in M/s M.Y. Electronics Industries (Pvt.) Ltd. through Manager v. Government of Pakistan (Ministry of Finance), Islamabad and 5 others (1994 SCMR 2123). Accordingly leave is also granted in this case. The appeal should be heard along with the appeals arising out of the aforestated reported petitions. A.A./C-1/S Leave granted.