2009 PLP 1220 (PTD)
Messrs DAWOOD TEXTILE PRINTING INDUSTRIES (PVT). LTD., FAISALABAD through Chief' Executive Versus FEDERATION OF PAKISTAN through Secretary, Revenue Division, F.B.R. and 4 others
| Citation | 2009 PLP 1220 (PTD) |
| Forum / Court | Lahore high Court |
| Bench Members | Umar Ata Bandial, J |
| Parties | Messrs DAWOOD TEXTILE PRINTING INDUSTRIES (PVT). LTD., FAISALABAD through Chief' Executive Versus FEDERATION OF PAKISTAN through Secretary, Revenue Division, F.B.R. and 4 others |
| Primary Law | Sales Tax Act (VD of 1990) |
Q1: What are the key laws and sections cited in 2009 PLP 1220 (PTD)?
This judgment primarily cites: Sales Tax Act (VD of 1990) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2009 PLP 1220 (PTD)?
The case was heard and decided by the Lahore high Court bench comprising: Umar Ata Bandial, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2009 PLP 1220 (PTD) (Messrs DAWOOD TEXTILE PRINTING INDUSTRIES (PVT). LTD., FAISALABAD through Chief' Executive Versus FEDERATION OF PAKISTAN through Secretary, Revenue Division, F.B.R. and 4 others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Mian Abdul Ghaffar for Petitioner.
- Miss Kausar Parveen for Respondent.
Headnotes / Summary
Ss.46 & 48
Constitution of Pakistan (1973), Art. 199
Constitutional petition
Appellate Tribunal granted interim relief which lapsed after the expiry of six months in terms of S.46(4) of the Sales Tax Act, 1990, rendering the petitioner liable to coercive recovery-- Petitioner prayed that pending decision of the petitioner's appeal on merits, the pre-mature recovery of impugned dues, was harsh as an assessee was entitled to adjudicate in respect of his disputed tax liability by at least one independent forum outside the hierarchy of the department
High Court directed that the petitioner would appear before the Appellate Tribunal through an appropriate application seeking final adjudication of his pending appeal and Appellate Tribunal would endeavour to decide petitioner's appeal within a specified period
During such period the Authority would not press for recovery of impugned dues through coercive process. Sunrise Bottling Company (Pvt.) Ltd. v. Federation of Pakistan 2006 PTD 535; Z.N. Exports (Pvt.) Ltd. v. Collector of Sales Tax 2003 PTD 1746 and Mehram Ali and others v. Federation of Pakistan and others PLD 1998 SC 1445 ref.
Judgment & Decree
UMAR ATA BANDIAL, J.
Submits that the petitioner filed an appeal under section 46(1) of the Sales Tax Act, 1990 before the learned Customs, Sales Tax and Central Excise Appellate Tribunal ("Tribunal'). On 1-2-2007 the petitioner was granted interim relief upon deposit of Rs.12.5 million, forming a part of the impugned demand. The said interim order lapsed after the expiry of six months in terms of section 46(4) of the Sales Tax Act, 1990 rendering the petitioner liable coercive recovery. It is prayed that pending decision of the petitioner's appeal no merits, the premature recovery of the impugned dues is harsh and contrary to the rule laid down in Sunrise Bottling Company (Pvt.) Ltd. v. Federation of Pakistan (2006 PTD 535). The relevant portion of that judgment reads:-- "Learned counsel for the petitioner has referred to the judgment of this Court in the case of Z.N. Exports (Pvt.) Ltd. v. Collector Sales Tax 2003 PTD 1746. In that case it has been held by this Court that an assessee is entitled to adjudication in respect of his disputed tax liability by at least one independent forum outside the hierarchy of the respondent-Department. Admittedly in this case the impugned liability has been determined by the officers of the respondent Department and remedy of the petitioner before the learned Appellate Tribunal provides the independent adjudication of his challenge to the impugned tax liability."
2. The Honourable Supreme Court has laid down that access to justice is a fundamental right. In the case of Mehran Ali and others v. Federation of Pakistan and others (PLD 1998 SC 1445), it has been held that an essential feature of such right is the determination of any grievance or dispute by an independent Tribunal.
3. In view of the foregoing observations made in the precedent case and the relief granted therein it is directed that the petitioner shall appear before the learned Appellate Tribunal through an appropriate application seeking final adjudication of his pending appeal. The learned Appellate Tribunal shall endeavour to decide the petitioner's appeal within a period of three months from the date of receipt of certified copy of this order. During such period the respondent No.3 shall not press for recovery of the impugned dues through coercive process. Disposed of in the above terms. H.B.T./D-3/L Order accordingly.