2006 PLP 283 (PTD)
COLLECTOR OF SALES TAX AND CENTRAL EXCISE (WEST), KARACHI Versus Messrs CENTRAL FIBRE INDUSTRIES, KARACHI
| Citation | 2006 PLP 283 (PTD) |
| Forum / Court | Karachi High Court |
| Bench Members | Muhammad Mujeebullah Siddiqui and Khilji Arif Hussain, JJ |
| Parties | COLLECTOR OF SALES TAX AND CENTRAL EXCISE (WEST), KARACHI Versus Messrs CENTRAL FIBRE INDUSTRIES, KARACHI |
| Primary Law | Sales Tax Act (VII of 1990) |
Q1: What are the key laws and sections cited in 2006 PLP 283 (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 2006 PLP 283 (PTD)?
The case was heard and decided by the Karachi High Court bench comprising: Muhammad Mujeebullah Siddiqui and Khilji Arif Hussain, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2006 PLP 283 (PTD) (COLLECTOR OF SALES TAX AND CENTRAL EXCISE (WEST), KARACHI Versus Messrs CENTRAL FIBRE INDUSTRIES, KARACHI). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Raja Muhammad Iqbal for Appellant.
- Abdul Rahim Lakhani for Respondent.
Headnotes / Summary
Ss.30 & 47
Issuance of show-cause notice
Collector, who issued show-cause notice to the appellant, subsequently was promoted and was posted as Member, Technical in the Tribunal and appeal filed by appellant was also heard by said Member who earlier issued show-cause notice as Collector
Was not proper for said Member to sit in appeal in which show-cause notice earlier issued by him as Collector was under challenge
Judicial propriety required that no officer should sit in same matter at two different stages of proceedings
Impugned order authored by said Member of Tribunal, was set aside and case was remanded with direction that it should be heard and disposed of by Customs, Excise & Sales Tax Appellate Tribunal and matter should not be placed before a Bench in which Member, who earlier had issued show-cause notice as Collector, was a Member.
Judgment & Decree
Ss.30 & 47
Issuance of show-cause notice
Collector, who issued show-cause notice to the appellant, subsequently was promoted and was posted as Member, Technical in the Tribunal and appeal filed by appellant was also heard by said Member who earlier issued show-cause notice as Collector
Was not proper for said Member to sit in appeal in which show-cause notice earlier issued by him as Collector was under challenge
Judicial propriety required that no officer should sit in same matter at two different stages of proceedings
Impugned order authored by said Member of Tribunal, was set aside and case was remanded with direction that it should be heard and disposed of by Customs, Excise & Sales Tax Appellate Tribunal and matter should not be placed before a Bench in which Member, who earlier had issued show-cause notice as Collector, was a Member. Raja Muhammad Iqbal for Appellant. Abdul Rahim Lakhani for Respondent. During the hearing of this appeal for the purpose of Katcha Peshi, we have noticed that the show-cause notice, dated 15-2-2001 was issued by Mr. Zafar Iqbal, the then Collector, which is the basis of the entire proceedings. Strangely enough the appeal in Tribunal was also heard by Mr. Zafar Iqbal, who was promoted in Grade-21 and was posted as Member, Technical in the Tribunal. Mr. Zafar Iqbal lost sight of the fact that he had himself issued the show-cause notice and, therefore, it was not proper for him to sit in appeal, in which the show-cause notice, issued by him, was under challenge. The judicial propriety requires that no officer should sit in the same matter at two different stages of the proceedings. In the above circumstances, the impugned order, dated 18-9-2003, authored by Mr. Zafar Iqbal, Member, Technical, is hereby set aside. The case is remanded back with the direction that it should be heard and disposed of by Customs, Excise and Sales Tax Appellate Tribunal, Karachi Bench-II. It should be particularly kept in view that the matter should not be placed before a Bench in which Mr. Zafar Iqbal is a Member, Technical. The appeal stands disposed of as above. H.B.T./C-38/K Order accordingly.