2017 PLP 1178 (PTD)
RAFIQ UR REHMAN Versus FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and 4 others
| Citation | 2017 PLP 1178 (PTD) |
| Forum / Court | Sindh High Court |
| Bench Members | Aqeel Ahmed Abbasi and Abdul Maalik Gaddi, JJ |
| Parties | RAFIQ UR REHMAN Versus FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and 4 others |
| Primary Law | Sales Tax Act (VII of 1990) |
Q1: What are the key laws and sections cited in 2017 PLP 1178 (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 2017 PLP 1178 (PTD)?
The case was heard and decided by the Sindh High Court bench comprising: Aqeel Ahmed Abbasi and Abdul Maalik Gaddi, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2017 PLP 1178 (PTD) (RAFIQ UR REHMAN Versus FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and 4 others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Iftikhar Husain for Petitioner.
- Saeed A. Memon for Respondent.
Headnotes / Summary
S. 37
Constitution of Pakistan, Art. 199
Constitutional petition
Taxpayer was aggrieved of show cause notice issued by authorities
Plea raised by taxpayer was that no such notice could be issued on the basis of vague allegations
Merely on the basis of some vague allegations and without confronting taxpayer with the set of allegations and material, no adverse order could be passed under Sales Tax Act, 1990, as the same would be violative of principles of natural justice and fair trial
High Court declined to interfere in the proceedings as merely a notice in terms of S. 37 of Sales Tax Act, 1990, had been issued in term
On mere issuance of show cause notice, unless the same lacked jurisdiction or there was some patent illegality or perversity manifest from the record, Constitutional jurisdiction under Art. 199 of the Constitution could not be invoked, as the same would amount to ignore or bypass relevant forums and remedies provided under special law particularly fiscal laws i.e. Sales Tax Act, 1990, Income Tax Ordinance, 2001, Customs Act, 1969, or Sindh Sales Tax on Services Act, 2011
Petition was dismissed in circumstances. Roche Pakistan Ltd. v. Deputy Commissioner of Income Tax and others 2001 PTD 3090; Sitara Chemical Industries Ltd. and another v. Deputy Commissioner of Income Tax 2003 PTD 1285 and I.C.I. Pakistan Ltd. v. Federation of Pakistan and 3 others 2006 PTD 778 rel.