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OF SALES TAX ADJUDICATION WITHOUT\r\nDISCUSSING MERITS\u003cbr\u003e\r\nOF EACH CASE QUASHED BY \u003c/b\u003e\u003cst1:City\u003e\u003cst1:place\u003e\u003cb\u003eLAHORE\u003c/b\u003e\u003c/st1:place\u003e\u003c/st1:City\u003e\u003cb\u003e\r\nHIGH COURT\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003eBy\u003cbr\r\nstyle=\u0027mso-special-character:line-break\u0027\u003e\r\n\u003c![if !supportLineBreakNewLine]\u003e\u003cbr style=\u0027mso-special-character:line-break\u0027\u003e\r\n\u003c![endif]\u003e\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003eMr. Akhtar Javed,\r\nAdvocate, \u003c/b\u003e\u003cst1:City\u003e\u003cst1:place\u003e\u003cb\u003eLahore\u003c/b\u003e\u003c/st1:place\u003e\u003c/st1:City\u003e\u003cb\u003e\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-justify:inter-ideograph\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-justify:inter-ideograph\u0027\u003eBased\r\non an audit observation, Mr. Zulfiqar Younas, the then Deputy Collector of\r\nSales Tax (Adjudication) Lahore issued a show-cause notice to Messrs Ramzan\r\nBukhsh Textile Mills 48-Km Multan Road, Phool Nagar, Lahore wherein it was\r\nalleged that the unit had claimed out of tax period adjustment of input tax\r\ncredit of Rs. 338,161 in September, 1999 on electricity in the tax period of\r\nAugust 1999. Since the unit had claimed adjustment of input tax paid on\r\nelectricity on the strength of Electricity Bill/ Sales Tax Invoice which was\r\nnot relevant to the tax period in which the adjustment was claimed. The charges\r\nwere upheld in the Order-in-Original No. 10 of 2003 dated \u003cst1:date Month=\"5\"\r\nDay=\"5\" Year=\"2003\"\u003e5-5-2003\u003c/st1:date\u003e and the Deputy Collector directed the\r\ncompany to pay the amount which had been adjusted in the tax returns for the\r\ntax period other than that during which invoice was issued. It was recorded in\r\nparagraph 22 of the order that the said order also applied to the following\r\nthree registered persons:\u003co:p\u003e\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-justify:inter-ideograph\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify;text-justify:\r\ninter-ideograph\u0027\u003e(i) Messrs Rai Textile Mills Ltd.\u003co:p\u003e\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify;text-justify:\r\ninter-ideograph\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify;text-justify:\r\ninter-ideograph\u0027\u003e(ii) Messrs Premier Leather Pakistan Ltd.\u003co:p\u003e\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify;text-justify:\r\ninter-ideograph\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify;text-justify:\r\ninter-ideograph\u0027\u003e(iii) Messrs Prime Chemicals\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-justify:inter-ideograph\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-justify:inter-ideograph\u0027\u003e2. Being\r\naggrieved of the aforesaid order, Messrs Prime Chemicals filed Writ Petition\r\nNo. 7967 of 2003 in Lahore High Court Lahore on the grounds that all the facts\r\ndiscussed in the order-in-original pertained to Messrs Ramzan Textile Mills\r\nLimited and had nothing to do in the matter of the petitioner, Prime Chemicals.\r\nIt was inter alia contended that the said order could not by reference be\r\napplied to the case of the petitioner whose facts were distinct and separate\r\nand those had to be separately met and argued with reference to the relevant\r\nrecord, otherwise it is no adjudication in law.\u003co:p\u003e\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-justify:inter-ideograph\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-justify:inter-ideograph\u0027\u003e3. The\r\nHigh Court observed that:\u003co:p\u003e\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-justify:inter-ideograph\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify;text-justify:\r\ninter-ideograph\u0027\u003e6. To adjudicate, necessarily implies settling a matter. This\r\nis synonymous with the word `adjudge\u0027. The adjudicatory process may be before\r\nan administrative authority or before a Court of law. Even it is before an\r\nadministrative agency, the rights are to be adjudged after notice to parties\r\naffording opportunity of hearing and appraisal of record. The factual position\r\nand the findings are to be recorded specific---------\u003cspan style=\u0027mso-tab-count:\r\n1\u0027\u003e            \u003c/span\u003e\u003co:p\u003e\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-justify:inter-ideograph\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify;text-justify:\r\ninter-ideograph\u0027\u003e9. Obviously, a factual inquiry based on record for purposes\r\nof adjudication had to be conducted. A bare and bald statement that the case of\r\nthe petitioner and one other as referred to in paragraph 22 of the order being\r\nidentical, the order was extendable even to them, made this no order in the eye\r\nof law as it violated the very purpose of adjudication as well as the principle\r\nof natural justice, which requires formulation of a speaking order disposing of\r\na case reflecting a discussion of a factual position and handling down a\r\njudgment or a finding .on such basis.\u003co:p\u003e\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-justify:inter-ideograph\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:-.2pt\u0027\u003e\u003cspan style=\u0027mso-spacerun:yes\u0027\u003e \u003c/span\u003e\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify;text-justify:\r\ninter-ideograph\u0027\u003e10. On the touchstone of the standards laid for purposes of\r\nadjudication since more antiquity, we find that one order under reference and\r\nas reflected in paragraph 22 is hardly an order. It is destitute of any\r\ndiscussion relevant to the record of this case. It is perverse and consequently\r\na nullity in the eye of law. It deserved to be quashed and a direction is,\r\ntherefore, issued to the Deputy Collector Customs, Sales Tax \u0026amp; C.E.\r\n(Adjudication) \u003cst1:City\u003e\u003cst1:place\u003eLahore\u003c/st1:place\u003e\u003c/st1:City\u003e to re-write\r\nthe order afresh after hearing the petitioner and to dispose of the matter in\r\naccordance with the observation made herein and to refrain from such orders in\r\nserious matters in such a slip-shod manner.\u003co:p\u003e\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-justify:inter-ideograph\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-justify:inter-ideograph\u0027\u003e4. Through\r\nthe aforesaid judgment, the Lahore High Court has laid down a ratio that the\r\nadjudicating officers should take into account all the facts of an individual\r\ncase separately and give his specific findings on the factual position of every\r\ncase. Even if the merits of some cases are identical, a bare and bald statement\r\nthat the particular case was identical to some other cases does not meet the\r\nprinciples of natural justice. The Court has advised the adjudicating officers\r\nto refrain from passing such orders in such serious financial matters.\u003co:p\u003e\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003c/div\u003e\r\n\r\n\u003c/body\u003e\r\n\r\n\u003c/html\u003e\r\n"