Law: Sales Tax Act, 1990

Section: 21(4)

Law: Constitution of Pakistan, 1973

Section: 199

ORDER The petitioner is a registered person under the Sales Tax Act, 1990. It is alleged that the respondent/Revenue has put its name in the list of suspicious/suspected/fake units without any show-cause notice or the basis having brought home. For the various other submissions, following prayer has been made. "It is most respectfully prayed that the writ petition may kindly be accepted and the action of the respondents of inclusion the name of the petitioner organization in the list of suspected/suspended units may be declared to be illegal, void and without lawful authority and the same may be annulled. It is further prayed that in the meanwhile the operation of the list in question to the extent of petitioner may be suspended in the interest of justice." 2. For the revenue it is inter alia claimed that audit of the petitioner Company was started on 2-8-2002. However, despite a number of letters written and the reminders given it failed to provide the requisite record. Further that on scrutiny it was found that the petitioner showed a very small capital but abnormally high turnover. Therefore, its name was recommended to C.B.R. for blacklisting on 24-1-2003. 3. After hearing the learned counsel for the parties I will readily agree with the learned counsel for the petitioner that the impugned direction of the Revenue placing the petitioner- company in suspected units is not legal. My reasons for holding so are following:-- firstly, there was no provision in the statute at the relevant…

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