2007 PLP 2582 (PTD)
COLLECTOR, SALES TAX (WEST), KARACHI Versus Messrs WAZIR INDUSTRIES (PVT.) LTD., KARACHI
| Citation | 2007 PLP 2582 (PTD) |
| Forum / Court | Karachi High Court |
| Bench Members | Anwar Zaheer Jamali and Arshad Siraj, JJ |
| Parties | COLLECTOR, SALES TAX (WEST), KARACHI Versus Messrs WAZIR INDUSTRIES (PVT.) LTD., KARACHI |
| Primary Law | Sales Tax Act (VII of 1990) |
Q1: What are the key laws and sections cited in 2007 PLP 2582 (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 2007 PLP 2582 (PTD)?
The case was heard and decided by the Karachi High Court bench comprising: Anwar Zaheer Jamali and Arshad Siraj, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2007 PLP 2582 (PTD) (COLLECTOR, SALES TAX (WEST), KARACHI Versus Messrs WAZIR INDUSTRIES (PVT.) LTD., KARACHI). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Raja Muhammad Iqbal for Appellant.
- Farrogh Naseem for Respondent.
- Date of hearing: 18th October, 2007.
Headnotes / Summary
S.47
No specific finding had been recorded by the Appellate Tribunal on the point involved as well as on the point of limitation raised by the party before the Tribunal
By consent Reference Application was allowed by High Court in the terms that impugned order of the Tribunal was set aside and the case was remanded to the Tribunal with directions to decide the case afresh in accordance with law, after affording full opportunity of hearing to both the parties.
Judgment & Decree
ANWAR ZAHEER JAMALI, J.
Today, during the course of his arguments, Mr. Raja Muhammad Iqbal, learned counsel for the Appellant, has strongly contended that the classification under P.T.C. heading 95.08 was the proper classification applicable to the disputed goods and, therefore, the benefit of the two S.R.Os. referred in the impugned judgment, dated 22-2-2002, passed by the Tribunal, was not available to the respondents. In this context he has also made reference to the contents of the show-cause notice, dated 18-6-1994 issued to the respondents and the order, dated 27-5-1998 passed by Collector (Appeals), South Zone, Karachi.
2. Mr. Faroogh Naseem, learned counsel for the respondents, has disputed this position. However, he has submitted that since no specific findings have been recorded by the Tribunal on this point as well as on the point of limitation raised by the respondents before the 'Tribunal, therefore, he will have no objection if the impugned order of the Tribunal is set aside and the case is remanded to the Tribunal with directions to decide the case of the respondents afresh in accordance with law, after affording full opportunity of hearing to both the parties.
3. Mr. Raja Muhammad Iqbal, learned counsel for the appellant, has also no objection to the above proposal.
4. By consent, this Reference Application is allowed in the above terms. Since this is an old case, the Tribunal shall make all possible efforts to decide the same within three months from the date of communication of this Order. M.B.A./C-16/K Order accordingly.