Law:

Section:

Sale Tax Act, 1990 (VII of 1990)-- ----S. 47(a)--Customs Act, (IV of 1969), S. 195(c)--Central Excise Act, 1944, S. 36(d)--Constitution of Pakistan, 1973, Art. 185(3)--Appellate jurisdiction--Alternate Dispute Resolution method--Refund claim on duty draw back of the petroleum products--Registration of two F.I.Rs.--Application for settlement of dispute through ADR--CBR constituted ADR Committee--Opinion--Matter involved criminal investigations, therefore, the ADR Committee was not the proper forum for resolution of the dispute--Writ petition was accepted--ADR Committee passed the order without hearing the respondent in violation of principle of natural justice and directed to entertain the reference--Validity--Contention--Central excise duty and sale tax, an offence was also committed under statutes, the dispute to the extent of sales tax could not be separated for the purpose of ADR through bifurcation of transaction into parts, contained force--Assailed--Held: Scheme of ADR was not applicable to the cases in which in addition to the tax liability, an aggrieved person is also facing criminal charge and that ADR Committee had limited jurisdiction to extent of tax dispute as civil liability and had no jurisdiction to the cases registered under statutes involving criminal liability even if the offence was compoundable--Further held: Mixed character of a transaction involving civil and criminal liability, remedy of ADR was not at all available in the criminal cases--ADR Committee would be competent to entertain such dispute of mixed character if the offence was compounded with prior approval and permission of Federal Govt. [P. 53] C, D & E Sales Tax Act, 1990 (VII of 1990)-- ----S. 47-A--Old traditional method of settlement of private dispute--Modes, Scope & Philopy--Various forms of ADR--Mediation--Arbitration--Conciliation--Compromise, with or without intervention of Court--Voluntary scheme for settlement of the tax dispute through mediation and negotiation, is an effective method to be followed. [Pp. 51, & 53] A & B Constitution of Pakistan, 1973-- ----Arts. 185 & 199--Customs Act, (IV of 1969), S. 195-C--Sale Tax Act, (VII of 1990)--S.…

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