2000 PLP 2783 (YLR)
Messrs SAZGAR ENGINEERING WORKS LTD. ‑‑‑Petitioner Versus CENTRAL BOARD OF REVENUE, GOVERNMENT OF PAKISTAN, ISLAMABAD and 2 others‑‑‑Respondents
| Citation | 2000 PLP 2783 (YLR) |
| Forum / Court | Lahore |
| Bench Members | Malik Muhammad Qayyum, J |
| Parties | Messrs SAZGAR ENGINEERING WORKS LTD. ‑‑‑Petitioner Versus CENTRAL BOARD OF REVENUE, GOVERNMENT OF PAKISTAN, ISLAMABAD and 2 others‑‑‑Respondents |
Q1: What are the key laws and sections cited in 2000 PLP 2783 (YLR)?
This judgment primarily cites: statutory provisions as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2000 PLP 2783 (YLR)?
The case was heard and decided by the Lahore bench comprising: Malik Muhammad Qayyum, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2000 PLP 2783 (YLR) (Messrs SAZGAR ENGINEERING WORKS LTD. ‑‑‑Petitioner Versus CENTRAL BOARD OF REVENUE, GOVERNMENT OF PAKISTAN, ISLAMABAD and 2 others‑‑‑Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Representation
- Irfan Qadir for Petitioner.
- Khan Muhammad Virk for Respondent.
Judgment & Decree
4. In order to appreciate the, contentions of the learned counsel for the parties it is necessary to reproduce section 202 as amended by the Finance Act, 1999 which is as under:‑‑ "
202. Recovery of Government dues.‑‑ (1) .:.. .... .... (a) (b) (2) (3) If the amount referred to in the notice under subsection (2) is not paid within the time specified therein or within the further time, if any, allowed by the appropriate officer may proceed to recover from the defaulter the said amount by one or more of the following modes, namely:‑‑‑ (a) attachment and sale of any movable or immovable property of the defaulter; and (b) may recover, or may require any other officer of Customs, Central Excise or Sales Tax to recover, if it cannot be so recovered, such amount by detaining and selling any goods belonging to such person which are under the control of the Customs, Central Excise or Sales Tax Authorities; or (c) may recover such amount by attachment and sale of any movable and immovable property of the guarantor, person, company, bank for financial institution, where a guarantor or any other person, company, bank or financial institution fails to make payment under such guarantee, bond or instrument; or (d) arrest of the defaulter and his detention in the prison for a period not exceeding fifteen days: Provided that this mode shall not be applied unless the period of limitation prescribed for filing appeal has expired, or an appeal is pending.
5. On the face of it, the proviso applies only to action under clause (d) of subsection (3) of section 202 and has no applicability to other modes of recovery provided in clauses (a), (b) and (e) of subsection (3). Mr. Irfan Qadir, however, submitted that proviso was applicable to all the sub‑ p clauses of subsection (3) and not to clause (d) alone. This argument cannot, however, be accepted in view of clear language of the proviso which uses the words "this mode" i.e. in singular and as such the proviso would apply to the mode provided in clause (d) which immediately precedes the proviso and not to other clauses. In this view of the matter, this petition has no force. It is accordingly dismissed leaving the parties to, bear their own costs. Q.M.H./M.A.K./S‑50/L Petition dismissed.