Results for "Arbitrator"

Citation Court Law / Section Case # Judges Lawyers Petitioners Action
2007 SLG 1850 2007 SLD 1850 = 2007 PLC 263National Industrial Relations CommissionLaw: Industrial Relations Ordinance, (XXIII of 1969)
Section: 22-D

Appeal No.12(02) of 2001-K, decision dated: 21st July, 2005.JUSTICE (RETD.) TANVIR AHMED KHAN, CHAIRMAN, GHULAM NAUMAN SHAIKH AND NASAR HAYAT, SECRETARY LABOUR SINDH, MEMBERSABDUL SATTARvsFARRUKH MAZHAR and 6 othersABDUL SATTARvsFARRUKH MAZHAR and 6 others View
2007 SLG 4111 2007 SLD 4111 = 2007 PCRLJ 1677Peshawar High CourtLaw:
Section:

Presented By: View
2007 SLG 4105 2007 SLD 4105 = 2007 PLD 123Lahore High CourtLaw:
Section:

Presented By: View
2007 SLG 4093 2007 SLD 4093 = 2007 MLD 579Lahore High CourtLaw:
Section:

Presented By: View
2007 SLG 4094 2007 SLD 4094 = 2007 MLD 204Lahore High CourtLaw:
Section:

Presented By: View
2007 SLG 4000 2007 SLD 4000 = 2007 PLC(CS) 337Lahore High CourtLaw:
Section:

Presented By: View
2007 SLG 1024 2007 SLD 1024 = 2007 PTD 2092 (2007) 96 TAX 229Lahore High CourtLaw: Customs Act, 1969
Section: 81(2),

Law: Constitution of Pakistan, 1973
Section: 199

Writ Petition No.6420 of 2006, decision dated: 24-05-2007,hearing DATE : 26-04-2007NASIM SIKANDAR, JUSTICEShahzada Mazhar for Petitioner.Rana Muhammad Arshad for Respondent.MESSRS SHAFIQ TRADERS THROUGH PROPRIETOR VSCOLLECTOR OF CUSTOMS and others View
2007 SLG 773 2007 SLD 773 = 2007 CLC 107 2007 PLJ 73Lahore High CourtLaw: Evacuee Property and Displaced Persons Laws (Repeal) Act, 1975
Section: 3

Law: Evacuee Property and Displaced Persons Laws (Repeal) Act, 1975
Section: 3

Law: Punjab Local Government Ordinance (XIII of 2001)
Section: 191

Law: Land Acquisition Act, 1894
Section: 4,5A

Writ Petitions Nos.2079, 5346, 2589, 2594, 8173, 3971 and5875 of 2006, decision dated: 8-09-2006SH. AZMAT SAEED, JCh. NAZIR AHMAD and 2 otherssvsPROVINCE OF PUNJAB through District Officer (Revenue), Lahore and 5 others View
2007 SLG 421 2007 SLD 421 = 2007 PLD 141Peshawar High CourtLaw: Land Acquisition Act, 1894
Section: 4, 12, 18, 23 & 54

R.F. As. Nos. 30 to 33 of 2004 and R.F.A. No. 28 of 2005,decided on 31st May, 2007. DATE of hearing: 23rd May, 2007SALIM KHAN AND MUHAMMAD RAZA KHAN, JJAbdul Shakoor Khan for Appellants. Abdul Rashid D.A.G. and Muhammad Aslam Khan for Respondents.KHALIL -URREHMAN through Legal Heirs and othersvsGOVERNMENT OF N.W.F.P. through Secretary Education Department, Peshawar and 2 others View
2007 SLG 1270 2007 SLD 1270 = 2007 MLD 1436Lahore High CourtLaw: Constitution of Pakistan, 1973
Section: 199

Writ Petition No. 3379 of 2007, .decision Dated: 18-05-2007.MUHAMMAD SAIR ALI, JUSTICEPetitioner(s) by: Ch. Bashir AhmedRespondent(s) by: Ch. Maqsood-ul-Hassan A.A.G. with Muhammad Aslam, Tehsildar Bhakkar.NAJEEBULLAH KHANVSPROVINCE OF PUNJAB THROUGH DISTRICT COLLECTOR AND OTHERS View
2007 SLG 424 2007 SLD 424 = 2007 PLD 116Peshawar High CourtLaw: Police Rules, 1934
Section: 23.8,23.9

Law: Constitution of Pakistan, 1973
Section: 199

Writ Petition No. 303 of 2004, decided on 30th April, 2007.DATE of hearing: 12th April, 2007SALIM KHAN AND HAMID FAROOQ DURRANI, JJYasir Zahoor for Petitioners. Qari Abdul Rashid, D.A.G. along with Noor Ahmad Shah, S.H.O. for RespondentsSARDAR MALIK JANvsTHE STATE and 3 others View
2007 SLG 165 2007 SLD 165 = 2007 PTD 67 (2007) 95 TAX 153 2007 CLD 1Supreme Court of PakistanLaw: Central Excise Act, (I of 1944)
Section: 2,2(20),3,FirstSched,3C(1)(b),4(3),7(1)

Law: Pakistan Citizenship Act, 1951
Section: 2,25

Law: Constitution of Pakistan, 1973
Section: 25,184,185(3),199

Civil Appeals Nos. 2296 to 2412, 2707-2717 of 2001, 516, 934of 2002, 1087-1091 of 2004, 2254-2403, 2410-2423, 2433--2436of 2005, decision dated: 22-02-2006. dates of hearing: 20th,21st and 22-02-2006IFTIKHAR MUHAMMAD CHAUDHRY, C.J., FAQIR MUHAMMAD KHOKHAR AND MIAN SHAKIRULLAH, JAN, JJWaseem Sajjad, Senior Advocate Supreme Court, and Mumtaz Sheikh, Member (Legal) C.B.R. for Appellants (in Civil Appeals Nos.2296 to 2412 of 2001).Khalid Anwar, Senior Advocate Supreme Court with M.A. Zaidi and M.S. Khattak, Advocates-on-Record for RespoFEDERATION OF PAKISTAN through Secretary, Ministry of Finance and othersvsHaji MUHAMMAD SADIQ and othersCivil Appeals Nos.2707-2717 of 2001INDUSTRIAL DEVELOPMENT BANK OF PAKISTANvsFEDERATION OF PAKISTAN through Secretary, Ministry of Finance a View
2007 SLG 852 2007 SLD 852 2007 CLC 448Shariat Court (AJ&K)Law: Azad Jammu and Kashmir Family Courts Act, 1993
Section: 14

Law: Azad Jammu and Kashmir Family Courts Act, 1993
Section: 14

Law: Azad Jammu and Kashmir Family Courts Procedure Rules, 1998
Section: 12(2),1(e)

Appeal No.25 of 2006, decision dated: 13-12-2006IFTIKHAR HUSSAIN BUTT, JRAFIQUE HUSSAIN and anothervsZAREENA BIBI and 4 others Civil View
2007 SLG 4001 2007 SLD 4001 = 2007 YLR 1582 Lahore High CourtLaw: Criminal Procedure Code (V of 1898)
Section: 498

Criminal Miscellaneous No.4089-B of 2006, decided on 18th December, 2006.Before Hasnat Ahmad Khan, JCh. Pervaiz Aftab for Petitioners.ZARGAM KHAN and 6 others---Petitioners Versus THE STATE---Respondent View
2007 SLG 659 2007 SLD 659 = 2007 PLD 583 2007 PLJ 777Lahore High CourtLaw: Auqaf (Federal Control) Act, 1976
Section: 11

Law: Mussalman Wakf Validating Act, 1913
Section: 3

Law: Displaced Persons (Land Settlement) Act, 1958
Section: 29

Law: Punjab Waqf Properties Ordinance (IV of 1979)
Section: 2,2(e)

F.A.O. No. 185 of 1991, heard on 17th April, 2007SYED ASGHAR HAIDER, JSyed Zafar Ali Shah for Appellants. Naghman Haider Zaidi for RespondentsMUEENUDDIN and 8 othersvsADMINISTRATOR GENERAL OF AUQAF, PAKISTAN, ISLAMABAD and anothers View
2007 SLG 4002 2007 SLD 4002 = 2007 YLR 1554 Lahore High CourtLaw: Anti-Terrorism Act, 1997
Section: 19(3) , 7

Writ Petition No.704 of 2007, decided on 12th February, 2007.Before Mian Muhammad Najum-uz-Zaman and Sh. Javaid Sarfraz, JJNadeem ud Din Malik and Fauzi Zafar for Petitioner. Malik Saeed Hassan for Respondent. Dr. Badar-uz-Zaman Chattha for Respondent No.5. Ms. Salma Malik A.A.-G.Y.K. LEE---Petitioner Versus DIG SARGODHA and 4 others---Respondents View
2007 SLG 163 2007 SLD 163 = 2007 PTD 1636 2008 PTCL 196Sindh High CourtLaw: Partnership Act, 1932
Section: 32,33,39,40,41,42,43,44,7,68,32(1)(c)

Law: Civil Procedure Code (V of 1908)
Section: O.XXXIX,Rr.1,2

High Court Appeal No.30 of 2007, decision dated: 25-04-2007,hearing DATE : 28-03-2007MUHAMMAD AFZAL SOOMRO AND RAHMAT HUSSAIN, JAFFERI, JJKamal Azfar for Appellants. Salah-ud-Din Ahmed for RespondentM. YOUSUF ADIL SALEEM & CO. and 7 othersvsHAMID MASOOD View
2007 SLG 4002 2007 SLD 4002 = 2007 YLR 976 Lahore High CourtLaw: Punjab Pre-emption Act, 1991
Section: 6,24

Writ Petition No.8606 of 2005, decided on 20th December, 2006.Before Fazal-e-Miran Chauhan, JMalik Muhammad Akram Khan Awan for Petitioner. Respondent No.3 in person. Date of hearing: 30th November, 2006.ABDUL SATTAR alias MUHAMMAD SATTAR---Petitioner Versus ZAFAR ULLAH KHAN TARAR and 2 others---Respondents View
2007 SLG 1217 2007 SLD 1217 = 2007 MLD 1221Lahore High CourtLaw: Punjab Local Government Ordinance (XIII of 2001)
Section: 83,91,148(1),156(6)(7),158,162

Writ Petition No. 1598 of 2007, decision Dated: 22-02-2007.SYED SHABBAR RAZA RIZVI, JUSTICEPetitioner(s) by: Raja ZulqarnainCH. MUHAMMAD YOUNISVSDISTRICT RETURNING OFFICER AND 2 OTHERS View
2007 SLG 343 2007 SLD 343 = 2007 CLD 557Securities and Exchange Commission of PakistanLaw: Companies Ordinance, 1984
Section: 208

Show-Cause Notice No.EMD/233/448/2002, dated July 25, 2006,decision dated: 22-01-2007ASHFAQ AHMAD KHAN, DIRECTOR ENFORCEMENTHONDA ATLAS CARS (PAKISTAN) LIMITED: In the matter of View
2007 SLG 1569 2007 SLD 1569 = 2007 PLD 16Supreme Court of PakistanLaw: Punjab Local Government Ordinance, 2001
Section: 152(1)(g)

Law: Constitution of Pakistan 1973
Section: 63,185(3)

Law: Punjab Agricultural Produce Markets (General) Rules, 1979
Section: 28-A & 33

Civil Petition No.1534-L of 2005, decision dated: 12-04-2006IFTIKHAR MUHAMMAD CHAUDHRY, C.J., MIAN SHAKIRULLAH, JAN AND SYED, JAMSHED ALI, JJMuhammad Ramzan Chaudhry, Advocate Supreme Court and Mehmood A. Qureshi, Advocate-on-Record. Nemo.Mirza MUHAMMAD TUFAILVsDISTRICT RETURNING OFFICER, and others View
2007 SLG 669 2007 SLD 669 = 2007 PLD 534Lahore High CourtLaw: Criminal Procedure Code (V of 1898)
Section: 156,156(2)

Law: Law Reforms Ordinance, 1972
Section: 3(1)

Law: Pakistan Penal Code, 1860
Section: 302,34

Writ Petition No. 4140 of 2007, decided on 3rd May, 2007SYED SHABBAR RAZA RIZVI, JHafiz Khalil Ahmad for PetitionerAKBAR ALIvsADDITIONAL SESSIONS JUDGE, FAISALABAD and 7 others View
2007 SLG 1049 2007 SLD 1049 = 2007 PTD 1618 2008 PTCL 151 2007 PTR 287Sindh High CourtLaw: Customs Act, 1969
Section: 32,32(1)(2),106,194,196

Customs Reference Applications Nos.201 to 206 of 2006,decision dated: 20-03-2007ANWAR ZAHEER, JAMALI, JUSTICEMUHAMMAD ATHAR SNEED, JUSTICETaha Ali Zai for Applicant.Raja Muhammad Iqbal for Respondent.PAKISTAN STATE OIL COMPANY LIMITED VSCOLLECTOR OF CUSTOMS, EXCISE and SALES TAX (ADJUDICATIONII) View
2007 SLG 1365 2007 SLD 1365 = 2007 SCMR 1256Supreme Court of PakistanLaw: West Pakistan Board of Revenue Act, 1957
Section: 2(i)(iii), 4(2), 6(1)(2)(3), 7 & 8

C.As. Nos.1847 of 1998, 18 of 2001, C.Ps. Nos.49-Q to 51-Qto 56-Q of 2003 and C.M.A. No.1753 of 2006 in C.P. No.49-Qof 2003, decision dated: 5-04-2007SARDAR MUHAMMAD RAZA KHAN, CH. IJAZ AHMED AND HAMID ALI MIRZA, JJTariq Mehmood, Advocate Supreme Court for Appellant (in C.As. Nos.1847 of 1999 and 18 of 2001). Tariq Mehmood, Advocate Supreme Court for Petitioner (in C.P. No. 56-Q of 2003). Ehsanul Haq Ch., Advocate Supreme Court for Petitioner (in C.P. No. 49-Q of 20Mst. RAZIA JAFAR and others vs GOVERNMENT OF BALOCHISTAN and others View
2007 SLG 935 2007 SLD 935 = 2007 CLC 975Lahore High CourtLaw: Civil Procedure Code (V of 1908)
Section: S.12(2),2(2),144,O.XXI,60,98,99,101,103

Law: Civil Procedure Code (V of 1908)
Section: S.12(2),2(2),144,O.XXI,60,98,99,101,103

Civil Miscellaneous No.1152 of 2004 in Writ Petition No.2148of 2002, decision dated: 11-01-2007MUHAMMAD AKHTAR SHABBIR, JSHAKIL AHMEDvsS.S.P. and others View
2007 SLG 1414 2007 SLD 1414 = 2007 SCMR 1478Supreme Court of PakistanLaw: Punjab Pre-emption Act (I of 1913)
Section: 4

Law: Civil Procedure Code (V of 1908)
Section: O.XXII, R.2

Law: Constitution of Pakistan 1973
Section: 185 (3)

Civil Appeal No.1229 of 2001, decision dated: 19-09-2006SARDAR MUHAMMAD RAZA KHAN AND GHULAM RABBANI, JJKh. Muhammad Farooq, Advocate Supreme Court for Appellant. Muhammad Munir Peracha, Advocate Supreme Court for RespondentMUHAMMAD ISHAQ vs MUHAMMAD SADIQ View
2007 SLG 586 2007 SLD 586 = 2007 SCMR 741Supreme Court of PakistanLaw: Specific Relief Act, 1877
Section: 42,54

Law: Land Acquisition Act, 1894
Section: 4

Law: Constitution of Pakistan, 1973
Section: 185,199

Law: Civil Procedure Code (V of 1908)
Section: O.I,R.8,O.VII,R.11

Civil Petition No. 2193 of 2004, decided on 7th December,2006. (On appeal from the judgment, dated 24-6-2004 passedby the Lahore High Court, Rawalpindi Bench, Rawalpindi inCivil Revision No. 76 of 2003)JAVED IQBAL AND CH. IJAZ AHMED, JJMuhammad Ilyas Sheikh, Advocate Supreme Court and Ch. Akhtar Ali, Advocate-on-Record for Petitioner. Zulfiqar Khalid Maluka, Advocate Supreme Court for Respondents. Arif Chaudhry, Advocate Supreme Court and Raja Abdul Ghafoor, Advocate-on-Record for RespoRaja ALI SHANVsMessrs ESSEM HOTEL LIMITED and others View
2007 SLG 2606 2007 SLD 2606 2007 CLC 1445Lahore High CourtLaw:
Section:

Writ Petition No. i27/R of 2006, heard on 5-06-2007.MAULVI ANWARUL HAQ, JAASHTQ ALI CHAUDHRY and anothers vs MEMBER (CIVIL) BORDER AREA COMMITTEE and another View
2007 SLG 703 2007 SLD 703 = 2007 PLD 346Lahore High CourtLaw: Constitution of Pakistan, 1973
Section: 184(3),199,21

Law: Punjab Emergency Service Act, 2006
Section: 5

Writ Petition No. 774 of 2006, decided on 20 December, 2006SYED ZAHID HUSSAIN, JMuhammad Azhar for Petitioners. Dr. Danishwar Malik, Deputy Attorney General for Pakistan. Aamir Rehman, Addl. A.G. Punjab and Khawaja Muhammad Afzal, Legal Advisor City District Government, for RespondentsMUHAMMAD AND AHMAD (CORPORATE AND TAX COUNSEL) through Muhammad AzharvsGOVERNMENT OF PAKISTAN through Secretary Home and 6 others View
2007 SLG 2669 2007 SLD 2669 = 2007 CLC 1704Lahore High CourtLaw: Punjab Local Government Ordinance, 2001
Section: 89, 89-A & 92

Law: Constitution of Pakistan 1973
Section: 199

Writ Petition No.3381 of 2007,decided on 20-06-2007.SYED SHABBAR RAZA RIZVI, JCh. ZAHID HLISSAIN KAMBOH, Member ( GENERAL) Union Council No.102 Shah Kamal, Lahore and anothersvsTOWN COUNCIL SAMANABAD through Town Nazim Samanabad, Lahore and 4others View
2007 SLG 295 2007 SLD 295 = 2007 PLD 517 (2007) 96 TAX 105 2007 PTCL 565 = 2007 PTR 61Supreme Court of PakistanLaw: Sales Tax Act, 1990
Section: 2(12),2(33),2(15)

Law: Constitution of Pakistan, 1973
Section: 185(3)

Civil Petitions Nos.2687 to 2696 of 2001, Civil AppealsNos.551 and 552 of 2002, Civil Appeals Nos. 2087 to 2094 of2004, Civil Appeal Nos.791 decided on 5-03-2007. dates ofhearing: 1st and 2-03-2006IFTIKHAR MUHAMMAD CHAUDHRY, C.J., FAQIR MUHAMMAD KHOKHAR AND MIAN SHAKIRULLAH, JAN, JJNemo for Appellant (in C.A. No. 791 of 2005). Raja Muhammad Akram, Senior Advocate Supreme Court for Respondents (in CMA No. 2628 in C.A.No. 152 of 2005). Muhammad Akram Sheikh, Senior Advocate Supreme Court with M.A. Zaidi, Advocate-on-Record for RespondCOLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE and others--AppellantsVsMessrs SANGHAR SUGAR MILLS LTD. KARACHI and others ALAbbas Sugar Mills, Karachi(in C.A. No. 2688 of 2001)Mirpur Khas Sugar Mills, Mirpur Khas(in C.A. No. 2689 of 2001) View
2007 SLG 294 2007 SLD 294 = 2007 SCMR 1736Supreme Court of PakistanLaw: Sales Tax Act, 1990
Section: 13,3(1)

Law: Constitution of Pakistan, 1973
Section: 185(3),Fourth.Sched

Law: Pakistan Water and Power Development Authority Act, (XXXI of 1958)
Section: 8

Civil Appeal No. 512 of 2003, decision dated: 15-03-2006IFTIKHAR MUHAMMAD CHAUDHRY, C.J. AND MIAN SHAKIRULLAH, JAN, JA. Karim Malik, Senior Advocate Supreme Court for Appellant. Mian Ashiq Hussain, Advocate Supreme Court for RespondentsCOLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE Vs WATER AND POWER DEVELOPMENT AUTHORITY and others View
2007 SLG 817 2007 SLD 817 = 2007 CLC 348Lahore High CourtLaw: Civil Procedure Code (V of 1908)
Section: O.XXXIX,r.1,2,O.VII,r.11,S.115,115(2)

Law: Civil Procedure Code (V of 1908)
Section: O.XXXIX,r.1,2,O.VII,r.11,S.115,115(2)

Civil Revision No.485 of 2006, decision dated: 3rd November,2006MUHAMMAD AKHTAR SHABBIR, JEXCEED (SMC PVT. LTD.) through President and Chief ExecutivevsZTAF ZHONGXING TELECOM PAKISTAN (PVT.) LTD. through Executive Director and another View
2007 SLG 2535 2007 SLD 2535 = 2007 PLD 133Supreme Court of PakistanLaw: Central Excise Act, (I of 1944)
Section: 2,2(20),3,3C(1)(b),4(3),7(1),FirstSched

Law: Constitution of Pakistan, 1973
Section: 144,163,FourthSched

Civil Appeals Nos. 2296 to 2412, 2707-2717 of 2001, 516, 934of 2002, 1087-1091 of 2004, 2254-2403, 2410-2423, 2433--2436of 2005, decision dated: 22-02-2006. dates of hearing: 20th,21st and 22-02-2006IFTIKHAR MUHAMMAD CHAUDHRY, C.J., FAQIR MUHAMMAD KHOKHAR AND MIAN SHAKIRULLAH, JAN, JJKhalid Anwar, Senior Advocate Supreme Court with M.A. Zaidi and M.S. Khattak, Advocates-on-Record for Respondents (in C. As. Nes.2312, 2317, 2321, 2355, 2356, 2359, 2373, 2375, 2376, 2383, 2402 and 2406 of 2001).Syed Ali Zafar, Advocate Supreme Court foFEDERATION OF PAKISTAN through Secretary, Ministry of Finance and othersVsHaji MUHAMMAD SADIQ and othersCivil Appeals Nos.27072717 of 2001INDUSTRIAL DEVELOPMENT BANK OF PAKISTAN VsFEDERATION OF PAKISTAN through Secretary, Ministry of Finance a View
2007 SLG 709 2007 SLD 709 = 2007 PLD 300Lahore High CourtLaw: Constitution of Pakistan, 1973
Section: 199,199(1)(b)(i)

Law: Guardians and Wards Act, 1890
Section: 9

Law: Convention on the Rights of the Child
Section: 12

Law: Criminal Procedure Code (V of 1898)
Section: 491

Writ Petition No. 9730 of 2006, decided on 29th November,2006MIAN SAQIB NISAR, JMrs. Nahida Mahboob Elahi for Petitioner. Dr. A. Basit for RespondentLOUISE ANNE FAIRLEYvsSAJJAD AHMED RANA--Respondent View
2007 SLG 2560 2007 SLD 2560 = 2007 CLC 1103Lahore High CourtLaw: Constitution of Pakistan 1973
Section: 199

Writ Petition No.14003 of 2005, decision dated: 9-02-2007.MUHAMMAD MUZAMMAL KHAN, JZULQARNAIN KHANvsGOVERNMENT OF PUNJAB, WELFARE DEPARTMENT through Additional Chief Secretary, Government of the Punjab, Lahore and 2 others View
2007 SLG 1599 2007 SLD 1599 = 2007 PLD 277Supreme Court of PakistanLaw: Representation Of People Act, 1976
Section: 12 (1)& 14(1)(2)

Civil Appeals Nos.1417, 1418 and 1475 of 2006, decisiondated: 14-09-2006IFTIKHAR MUHAMMAD CHAUDHRY, C.J., ABDUL HAMEED DOGAR AND SAIYED SAEED ASHHAD, IIAitezaz Ahsan, Senior Advocate Supreme Court and Ejaz Muhammad Khan, Advocate-on-Record for Appellant (in Civil Appeals Nos.1417, 1418 of 2006).Ch. Bashir Ahmad, Advocate Supreme Court and M.A. Qureshi, Advocate-on-Record (absent) for Appellant (in CiviRana MUHAMMAD TAJAMMAL HUSSAINVsRana SHAUKAT MAHMOOD View
1997 SLG 345 1997 SLD 345 = (1996) 76 TAX 242 2007 PTD 1161Lahore High CourtLaw: Sales Tax Act, 1990
Section: 13,3,2(41)

Law: Constitution of Pakistan, 1973
Section: 199

Writ Petition No.15851 of 1996, decision dated: 16-09-1997.dates of hearing: 18th, 23rd June and 1st July, 1997MIAN ALLAH NAWAZ, JDr. Ilyas Zafar for Petitioner AND Sheikh Izhar-ul-Haq for RespondentDAWOOD HERCULESvsCOLLECTOR OF SALES TAX View