2016 PLP 483 (PTD)
K.B. ENTERPRISES Versus FEDERATION OF PAKISTAN and others
| Citation | 2016 PLP 483 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Mrs. Ayesha A. Malik, J |
| Parties | K.B. ENTERPRISES Versus FEDERATION OF PAKISTAN and others |
| Primary Law | Sales Tax Act (VII of 1990) |
Q1: What are the key laws and sections cited in 2016 PLP 483 (PTD)?
This judgment primarily cites: Sales Tax Act (VII of 1990) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2016 PLP 483 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Mrs. Ayesha A. Malik, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2016 PLP 483 (PTD) (K.B. ENTERPRISES Versus FEDERATION OF PAKISTAN and others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Khubaib Ahmad for Petitioner.
- Sarfraz Ahmad Cheema for Respondents.
Headnotes / Summary
Ss. 11(3) & 46
Constitution of Pakistan, Art. 199
Constitutional petition
Second show cause notice during pendency of appeal before Appellate Tribunal
Petitioner/taxpayer sought direction to set aside second show-cause notice issued to petitioner in respect of matter in which appeal of Department was pending before Appellate Tribunal
Appeal of the Department was pending in the same matter with respect to which second show cause notice was issued, therefore, no occasion existed to issue a fresh show cause notice to petitioner
High Court set aside impugned show-cause notice and directed Department to pursue appeal before Appellate Tribunal
Constitutional petition was allowed, accordingly.
Judgment & Decree
MRS. AYESHA A. MALIK, J.
Learned counsel for the Petitioner states that against the order of Commissioner Inland Revenue (Appeals) dated 28.11.2012, an appeal has been filed by the Respondent Department which is still pending. States that since the matter of the Respondent Department is pending before the Appellate Tribunal (Inland Revenue), Lahore, the Respondents cannot issue a fresh show cause notice on the same matter. States that any grievance that they may have with respect to the order passed by the Commissioner Inland Revenue (Appeals) should be raised before the Appellate Tribunal.
2. Learned counsel for the Respondents states that no decision has been taken on the appeal. Further states that Respondent No.3 may look into the matter and pass a speaking order on the issue.
3. I have heard both the learned counsel and find that admittedly an appeal is pending on the same matter with respect to the same allegations and the same amount of Rs.1,850,156/-. Since the appeal of the Respondent Department is pending, there is no occasion to issue a fresh show cause notice. Therefore, the impugned show cause notice is set aside and the Respondents should pursue their appeal before the Appellate Tribunal Inland Revenue.
4. Petition is allowed in the above terms. KMZ/K-6/L Petition allowed.