2006 PLP 286 (PTD)
THE STATE through Collector of Sales Tax Versus MUHAMMAD ASHFAQ AHMED and others
| Citation | 2006 PLP 286 (PTD) |
| Forum / Court | Supreme Court of Pakistan |
| Bench Members | M. Javed Buttar and Saiyed Saeed Ashhad, JJ |
| Parties | THE STATE through Collector of Sales Tax Versus MUHAMMAD ASHFAQ AHMED and others |
| Primary Law | Sales Tax Act (VII of 1990) |
Q1: What are the key laws and sections cited in 2006 PLP 286 (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 286 (PTD)?
The case was heard and decided by the Supreme Court of Pakistan bench comprising: M. Javed Buttar and Saiyed Saeed Ashhad, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2006 PLP 286 (PTD) (THE STATE through Collector of Sales Tax Versus MUHAMMAD ASHFAQ AHMED and others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Sohail Muzaffar, Advocate Supreme Court with Akhlaq Ahmed Siddiqui Advocate-on-Record for Petitioner.
- Ghulam Qadir Jatoi, Advocate-on-Record for Respondents.
- Date of hearing: 6th July, 2005.
Headnotes / Summary
(On appeal from the judgment, dated 25-2-2004 of the High Court of Sindh at Karachi passed in Crl. Misc. Application No.461 of 2000) .
S.7
Constitution of Pakistan (1973), Art. 185(3)
With the consent of the parties the petition for leave to appeal was disposed of with a direction to the concerned Collector, Sales Tax, to determine the liability within the statutory period of four weeks and thereafter the petitioner State would be at liberty to initiate prosecution against the respondents in accordance with the F.I.R. which already stood lodged, in accordance with law.
Judgment & Decree
M. JAVED BUTTAR, J.
The petitioner-State, through this petition under Article 185(3) of the Constitution of Islamic Republic of Pakistan, 1973, is seeking leave to appeal against the judgment, dated 25-2-2004 passed by a learned Judge in Chambers of the High Court of Sindh, Karachi, the last paragraph of which reads as under: "Before parting with the case, it is observed that the prosecution will be at liberty to determine the liability in respect of the sales tax and the quantum of evasion will also be calculated and after obtaining proper sanction in writing from the Federal Government against the applicants, as envisaged in sub-section (3) of section 40-A of the Sales Tax Act and thereafter initiate action in accordance with law. Cr. Misc. No.461 of 2000 stands disposed of".
2. It is submitted by the learned counsel for the petitioner that this Court may give a direction for the determination of the liability, as held by the High Court within a specified time and thereafter the petitioner may be declared to be at liberty to initiate prosecution, in accordance with the F.I.R. which was lodged by the petitioner. The learned counsel representing the respondents does not oppose the above position taken by the learned counsel for the petitioner, obviously for the reason that such an order shall be in accordance with the last paragraph of the impugned judgment (reproduced above), which has not been assailed by the? respondents.
3. In view of the above mentioned, this petition is disposed of with a direction to the concerned Collector to determine the liability within the statutory period of four weeks and thereafter, the petitioner shall be at liberty to initiate prosecution against the respondents, in accordance with the F.I.R. which already stands lodged, in accordance with law. Needless to say that as time frame has been given to the Collector concerned for the determination of the liability, no party will seek unnecessary adjournments. No order as to costs. N.H.Q./S-122/S????????????????????????????????????????????????????????????????????? Order accordingly.