2003 PLP 1836 (PTD)
BROTHERS ENGINEERING (PVT.) LTD. Versus APPELLATE TRIBUNAL SALES TAX
| Citation | 2003 PLP 1836 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Ali Nawaz Chowhan, J |
| Parties | BROTHERS ENGINEERING (PVT.) LTD. Versus APPELLATE TRIBUNAL SALES TAX |
| Primary Law | Sales Tax Act (VII of 1990) |
Q1: What are the key laws and sections cited in 2003 PLP 1836 (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 2003 PLP 1836 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Ali Nawaz Chowhan, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2003 PLP 1836 (PTD) (BROTHERS ENGINEERING (PVT.) LTD. Versus APPELLATE TRIBUNAL SALES TAX). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Ijaz Ahmad Awan and Nauman Mushtaq for Petitioner.
- Shahid Pervaiz, Advocate.
Headnotes / Summary
S. 46
Constitution of Pakistan (1973), Art. 199--Constitutional petition
Contention of the petitioners/ assessees was that their cases were being delayed by the Sales Tax Appellate Tribunal and in the meanwhile they (assessees) were being subjected to coercion at the end of the Department for clearing their controversial dues
High Court directed the Department not to enforce any coercive measures against the said assessees as the delay, if any, for hearing of their appeals was not attributable to them and rather was attributable to a forum constituted under law for hearing and disposing of the appeals within a period of 90 days but it had failed to follow the peripheries of statutory time
Citizens were not to be harassed for failure on the part of the agencies who had to constitute and provide manpower for running the Tribunals enabling them to follow the statutory provision of time for disposal of cases.
Judgment & Decree
This order shall dispose of the following Writ Petitions (1) 7172/2003,(2) 7173/2003,(3) 7174/2003,(4) 7222/2003,(5) 7140/2003 and (6)7139/2003. The matter pertains to Sales Tax Appellate Tribunal, who has to adjudicate upon the appeals filed by these petitioners. Whose grievance was that their cases were being delayed and in the meanwhile they were being subjected to coercion at the end of the Department for clearing A their controversial dues. The learned Sales Tax Appellate Tribunal has now sent its report giving a schedule which reflects dates of hearing of those cases. Learned counsel appearing for Brother Engineering Ltd. in the three writ petitions has stated that one of these cases has already been heard yesterday and two cases are fixed for tomorrow, while in the other cases, dates have already been given. The Sales Tax Appellate- Tribunal should dispose or these pending matters on .the dates reflected id its report. As these matters are now to be disposed of according to the schedule provided by the. Tribunal, the Department is directed not to enforce any coercive measures against the petitioners because the delay i any for hearing of their appeals is not attributable to them and rather was attributable to a forum constituted under law for hearing and disposing of the appeals within a period of 90 days but had failed to follow the periphery of statutory time. Anyway, the citizens are not to be harassed for failure on the part of the agencies who have to constitute and provide manpower for running the Tribunals enabling them to follow the statutory provision of time for disposal of cases. With these observations, the writ petitions are disposed of. M.B.A./B-158/L Order accordingly.