Law: Sales Tax Act, 1990

Section: 5

Law: Constitution of Pakistan, 1973

Section: 199

Law: Sale of Goods Act, (III of 1930)

Section: 64A(a)

Sales Tax Act (VII of 1990)---S. 5-Sale of Goods Act (III of 1930), S. 64-A(a)-Constitution of Pakistan, Art. 199-Constitutional petition-Rate of tax and duties, determination of-Factual controversy-Petitioner company contended that it was entitled for payment of any increase in the amount of taxes subsequent to an award of contract-Plea raised by authorities was that claim of petitioner was a disputed fact-Validity-Facts as averred by petitioner were seriously disputed by authorities-Relief sought by petitioner was primarily with regard to enforcement of contractual obligation between the parties which could not be enforced or granted while exercising discretionary jurisdiction of High Court under Art. 199 of the Constitution-Appropriate remedies in such matter was through a suit before Civil Court of competent jurisdiction-Petition was dismissed in circumstances. Chaudhry Brothers v. Province of Punjab through Secretary/Chief Purchase Officer, Industries and Mineral Development Department, Lahore and 2 others 1993 MLD 2437 ref. Pakcom Limited and others v. Federation of Pakistan and others PLD 2011 SC 44 and Nizamuddin and another v. Civil Aviation Authority and 2 others 1999 SCMR 467 rel. ORDER MUHAMMAD JUNAID GHAFFAR, J.-Through instant petition, the petitioner has sought the following relief(s):- (a) Declare that the petitioner is entitled to receive the increased rate of Sales Tax and additional Special Excise Duty on the goods supplied, from the respondents, in terms of section 64-A(a) of the Sale of Goods Act, 1930 read with Section 5 of the Sales Tax Act, 1990. (b) Pass a mandatory order against the respondents Nos. 1, 2 and 3, directing them to act in accordance Section 64A(a) of the Sale of Goods Act, 1930 read with Section 5 of the Sales Tax Act, 1990, and pay/reimbursed a sum of Rs. 16,94,182 to the petitioner on account of increased rate of Sales Tax and additional Special Excise Duty paid by the petitioner on the goods supplied. (c) Pass other orders, reliefs and directions as deemed appropriate with the facts and circumstances of this petition. (d) Cost of the petition. 2. Precisely the facts as stated in the Memo of petition are that pursuant…

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