2006 PLP 330 (PTD)
ADDITIONAL COLLECTOR OF SALES TAX-II, LAHORE Versus Messrs B.O.C. PAKISTAN LIMITED, LAHORE and another
| Citation | 2006 PLP 330 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Muhammad Sayeed Akhtar and Umar Ata Bandial, JJ |
| Parties | ADDITIONAL COLLECTOR OF SALES TAX-II, LAHORE Versus Messrs B.O.C. PAKISTAN LIMITED, LAHORE and another |
| Primary Law | Sales Tax Act (VII of 1990) |
Q1: What are the key laws and sections cited in 2006 PLP 330 (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 330 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Muhammad Sayeed Akhtar and Umar Ata Bandial, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2006 PLP 330 (PTD) (ADDITIONAL COLLECTOR OF SALES TAX-II, LAHORE Versus Messrs B.O.C. PAKISTAN LIMITED, LAHORE and another). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Izhar-ul-Haq Sheikh for Appellant.
Headnotes / Summary
Ss. 2(46)(e) & 46
Valuation Committee
Scope
Valuation Committee was created by an amendment of a procedural nature in the Sales Tax Act, 1990
Such forum was meant to facilitate the determination of the controversies between parties on the question of valuation
Such amendment being a procedural one same applied to all pending cases
No change took place in the substantive rights of the parties pursuant to the said amendment and therefore no objection on the ground of prejudice by retrospectivity was made out
Directions given by the Tribunal for assessment of the valuation of the taxable supplies by the Valuation Committee constituted under S.2(46)(e) of the Sales Tax Act, 1990 were both lawful and practicable which the Revenue shall implement in accordance with law.
Judgment & Decree
By this sales tax appeal the Additional Collector of Sales Tax-II, Lahore has challenged the judgment of the learned Customs, Excise and Sales Tax Appellate Tribunal, Lahore ("Tribunal") dated 5-12-1998 on the ground that the learned Tribunal was wrong in directing the assessment of the valuation of the taxable supplies made by the respondent No.1 company by the Valuation Committee constituted under section 2(46)(e) of the Sales Tax Act, 1990. The challenge is precisely stated in the question of law formulated as follows:
"Whether the amendment made in Sales Tax Act, 1990 section 2(46) effective, 1-7-1996 through Finance Act, 1996 could apply to contravention and evasion of Sales Tax relating to period from July, 1993 to June, 1994 and wherein detection was made on 26-4-1995'?
2. The forum of the Valuation Committee was created by an amendment of a procedural nature in the Sales Tax Act, 1990 in the year 1996. Such forum is meant to facilitate the determination of the controversies between parties on the question of valuation. Being a procedural amendment it applies to all pending cases. There is no change in the substantive rights of the parties pursuant to the said amendment and therefore no objection on the ground of prejudice by retrospectivity is made out. Resultantly the direction given by the learned Tribunal is in the circumstances of the case both lawful as well practicable. The appellant shall implement the same in accordance with law. Appeal dismissed. M.B.A./A-625/L????????????????????????????????????????????????????????????????????????????????? Appeal dismissed.