Law: Customs Act, 1969

Section: 18,19,32(2),32(3),83A,156(1)(Cl.10A),194 A,196,202,202A

Law: Constitution of Pakistan, 1973

Section: 185,187

(a) Taxation--- ----Absence of stay/restraint order by competent forum against demand of tax/duty from assessee---Duty of revenue collecting authorities highlighted. In absence of any restraint order from the competent forum, the assessee has a legal obligation to make the payment of duty and tax as earlier as can be possible, and that such amount should not remain in his use without any legal justification under the law. It has been noticed invariably that department, who is responsible to collect the revenue which is to be spent on the welfare of the State and also to provide security to the life and property of the citizens in terms of Article 9 of the Constitution, remains outstanding for a longer period essentially either for the reasons of the negligence on behalf of the concerned officers or for extraneous consideration known to them. In absence of stay order by competent forum/court, the functionaries of Revenue Department and the officers/officials working within its hierarchy should not compromise in any manner in effecting the recovery of the revenue from the delinquents in future and all efforts should be made to effect the recovery of the outstanding amounts with a view to facilitate the State as well as the Government to generate funds for the purpose of running the affairs of the State and Government. The tax has to be paid by all and sundry due against him/them in personal or corporate capacity, because withholding of tax is not only crime against the Government, but also against the State. No welfare can afford such type of luxury, because its affairs have to be run on the basis of income which is to be generated inter alia from one of the source of collecting the tax, therefore, the tax evaders are not entitled for any concession irrespective of their status. Messrs Elahi Cotton Mills Ltd. and others v. Federation of Pakistan through Secretary M/O. Finance, Islamabad and 6 others PLD 1997 SC 582 rel. (b) Customs Act (IV of 1969)--Ss. 32(2)(3), 83-A, 156(1)(Cl. 10-A), 194-A, 196, 202 & 202-A---SRO 484(1)/1992 dated 14-5-1992---Constitution of Pakistan, Arts.185 & 187---Machinery imported for installation of Textile Mills at specified…

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