1983 PLP 69 (SCMR)
MESSRS CHAUDHRI WIRE ROPE INDUSTRIES LTD.-Petitioner Versus THE SALES TAX OFFICER, SPECIAL CIRCLE I,
| Citation | 1983 PLP 69 (SCMR) |
| Forum / Court | High Court |
| Bench Members | N/A |
| Parties | MESSRS CHAUDHRI WIRE ROPE INDUSTRIES LTD.-Petitioner Versus THE SALES TAX OFFICER, SPECIAL CIRCLE I, |
| Primary Law | Sales Tax Act (III of 1951 ) |
Q1: What are the key laws and sections cited in 1983 PLP 69 (SCMR)?
This judgment primarily cites: Sales Tax Act (III of 1951 ) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1983 PLP 69 (SCMR)?
The case was heard and decided by the High Court bench comprising: N/A.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1983 PLP 69 (SCMR) (MESSRS CHAUDHRI WIRE ROPE INDUSTRIES LTD.-Petitioner Versus THE SALES TAX OFFICER, SPECIAL CIRCLE I,). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Muhammad Amin Butt, Advocate Supreme Court and Muhammad Mehdih Anwar, Advocate-on-Record for Petitioner.
- Iflikharuddin Ahmad, Advocate-on-Record for Respondent.
- Muhammad Amin Butt, Advocate Supreme Court and Muhammad Mehdih Anwar, Advocate‑on‑Record for Petitioner.
- Iflikharuddin Ahmad, Advocate‑on‑Record for Respondent.
Headnotes / Summary
(On appeal from the judgment and order of the Lahore High Court, dated 21-2-1977, in W. P. 1660/76). --Ss. 5 & 7 read with Constitution of Pakistan. (1973), Art.185(3) --Leave to appeal-Sales Tax Officer holding disputed item exempted in earlier assessment-Whether Sales Tax Officer can re-open same- Leave to appeal granted for consideration of question.
Judgment & Decree
KARAM ELAHEE CHAUHAN, J.‑Leave is granted to consider whether the Sales Tax Officer had the jurisdiction to re‑open the question of liability of the item in dispute to sale tax in spite of the fact that in an earlier assessment order dated 21‑2‑1975 for the assessment year 1969‑70, he had held the said item as exempted. Security Rs. 2,
000. Case to be made ready for hearing on the present record within six months. Parties, however, shall be entitled to add such documents on which they want to rely. Interim order to continue in the meantime. Leave granted.