2002 PLP 2902 (PTD)
Messrs ABDULLAH SUGAR MILLS LTD. through Chief Executive Versus APPELLATE TRIBUNAL OF CUSTOMS, CENTRAL EXCISE AND SALES TAX, LAHORE and another
| Citation | 2002 PLP 2902 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Naseem Sikandar and Muhammad Sair Ali, JJ |
| Parties | Messrs ABDULLAH SUGAR MILLS LTD. through Chief Executive Versus APPELLATE TRIBUNAL OF CUSTOMS, CENTRAL EXCISE AND SALES TAX, LAHORE and another |
| Primary Law | Sales Tax Act (VII of 1990) |
Q1: What are the key laws and sections cited in 2002 PLP 2902 (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 2002 PLP 2902 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Naseem Sikandar and Muhammad Sair Ali, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2002 PLP 2902 (PTD) (Messrs ABDULLAH SUGAR MILLS LTD. through Chief Executive Versus APPELLATE TRIBUNAL OF CUSTOMS, CENTRAL EXCISE AND SALES TAX, LAHORE and another). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Abid Aziz Sheikh for Appellant.
Headnotes / Summary
Ss. 3(1), 3-A & 46
S.R.O. 207(I)/98, dated 31-3-1990 [as amended vide S.R.O. 751(I)/2000, dated 21-10-2000]
Sales tax, charge of-- S.R.O. 207(I)/98, dated 31-3-1990, scope of
Notification No. S.R.O. 751(I)/2000, dated 21-10-2000 whether retrospective in effect-- Notification No. S.R.O. 751(I)/2000 was merely an amending S.R.O., having brought about an amendment in original S.R.O. 207(I)/98
Same being beneficial in nature could be retrospective to that extent
Benefit of fixation of value under S.R.O. 207(I)/98 was only confined to sales tax as contemplated under S.3(1), Sales Tax Act, 1990 which was not available in case of further tax chargeable under S.3-A of the Act-- Tribunal had no jurisdiction to hold the S.R.O. 207(I)/98 as amended vide S.R.O. 751(I)/2000 to be ultra vires. Kamalia Sugar Mills Ltd. v. Superintendent, Intelligence and Investigation 2002 PTD 632 ref.
Judgment & Decree
NASEEM SIKANDAR, J.
Learned counsel for the appellant at the outset states and we will agree that the issues raised in this appeal , already stand resolved by a judgment of a Division Bench of this Court now reported as re: Kamalia Sugar Mills Ltd. v. Superintendent, Intelligence and Investigation (2002 PTD 632).
2. On consideration of various arguments addressed with regard to the legal validity of the two S.R.Os. involved, it was finally concluded as under:
"In view of our findings hereinbefore, we partially accept these appeals and hold that the Tribunal was not vested with any jurisdiction to hold that S.R.O. No.207(I)/98 as amended vide S.R.O. No.751(I)/2000 is ultra vires and to that extent the judgment of the Tribunal is set aside. The appeal by the Revenue is accordingly accepted. We further hold that the S.R.O. No.751(I)/2000 was merely an amending S.R.O. which brought about an amendment in the original S.R.O. No.207(1)/98 it being beneficial in nature could be retrospective as well to that extent. Thirdly, vide hold that the benefit of fixation of value under S.R.O. No.207(I)/98 was only confined to the sales tax as contemplated under section 3(1) and it was not available in case of further tax which was chargeable under section 3(1A)."
3. Accordingly this appeal is also disposed of in terms of the above operative part of that judgment. S.A.K./A-302/L Appeal disposed of.