2008 PLP 1093 (SCMR)
COLLECTOR OF SALES TAX, LAHORE and others — Petitioners Versus HASEEB WAQAS SUGAR MILLS PVT. LTD. and others — Respondents
| Citation | 2008 PLP 1093 (SCMR) |
| Forum / Court | Supreme Court of Pakistan |
| Bench Members | Iftikhar Muhammad Chaudhry, C. J., Tassaduq Hussain Jillani and Karamat Nazir Bhandari, JJ |
| Parties | COLLECTOR OF SALES TAX, LAHORE and others — Petitioners Versus HASEEB WAQAS SUGAR MILLS PVT. LTD. and others — Respondents |
| Primary Law | Sales Tax Act (VII of 1990) |
Q1: What are the key laws and sections cited in 2008 PLP 1093 (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 2008 PLP 1093 (SCMR)?
The case was heard and decided by the Supreme Court of Pakistan bench comprising: Iftikhar Muhammad Chaudhry, C. J., Tassaduq Hussain Jillani and Karamat Nazir Bhandari, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2008 PLP 1093 (SCMR) (COLLECTOR OF SALES TAX, LAHORE and others — Petitioners Versus HASEEB WAQAS SUGAR MILLS PVT. LTD. and others — Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- and Mumtaz Ahmad, Member (Legal) C.B.R. for Petitioner.
- Shahid Karim, Advocate Supreme Court and Mehmud-ul-Islam, Advocate-on-Record for Respondents.
- A. Karim Malik, Sr. Advocate Supreme Court, Aslam Chaudhry, Advocate-on-Record
Headnotes / Summary
(On appeal from the judgment of the Lahore High Court, dated 26-6-2002 passed in Writ Petition No.4303 of 2002).
Ss. 7 & 130
Constitution of Pakistan (1973), Art. 185(3)
Determination of tax liability
Counsel for parties had stated that High Court vide judgment passed in appeals to examine the identifiable issue having remanded a number of cases to concerned Collector of Sales Tax, setting aside impugned judgment, same order be passed in the petition for leave to appeal
In view of earlier decision of High Court, petition for leave to appeal was converted into appeal and allowed
Impugned order was set aside and case was remanded to the Collector of Sales Tax for disposed. A. Karim Malik, Sr. Advocate Supreme Court, Aslam Chaudhry, Advocate-on-Record
Judgment & Decree
IFTIKHAR MUHAMMAD CHAUDHARY, C.J.
Learned counsel for the parties stated that this Court vide judgment, dated 18-4-2006 passed in Civil Appeals No. 629 of 2002 etc. to examine the identical issue, remanded a number of cases to the concerned Collector of Sales Tax, therefore on setting aside the impugned judgment, the same order be passed in the instant petition is well.
2. We have gone through the earlier order, relevant para therefrom is reproduced herein below: "Thus for foregoing reasons and in view of the consent given by the respondents' learned counsel C.P. No.3733-L of 2002 is converted into appeal and all the appeals arc allowed, impugned judgments in the listed appeals are set aside, cases are sent back to the relevant concerned Collectors of Sales Tax for the purpose of disposal of the matter of the respondents after providing them opportunity of hearing. Needless to observe that both the question factual and legal shall be available to both the parties before the Collector and the judgments of the High Court, which are being set aside, will not influence the Collectors of Sales Tax in any manner and the decision shall be taken independently. The Collectors Sales Tax shall dispose of the matter expeditiously as far as possible within a period of eight weeks. Parties are left to bear their own costs."
3. In view of the earlier decision noted hereinabove, the petition is converted into appeal and allowed, the impugned judgment is set aside and the case in remanded to the Collector of Sales Tax for disposal in above terms, leaving the parties to bear their own costs. H.B.T./C-5/SC Order accordingly.