Law: Sales Tax Act, 1990

Section: 46(1)

Law: Constitution of Pakistan, 1973

Section: 199

Sales Tax Act (VII of 1990)--- ----S. 46(1)---Constitution of Pakistan, Art. 199---Constitutional petition---Recovery of sales tax on electricity bills---Stay against disconnection of electricity connection till disposal of appeal by Appellate forum---Scope---Petitioner-company filed application before Commissioner Inland Revenue for zero-rating of sales tax facility on electricity bill, however same was rejected on basis of certain alleged discrepancies regarding supplies made by petitioner-company in violation of S.R.O.---Said discrepancies were communicated to petitioner-company and it was ordered to pay its outstanding sales tax on electricity bill---Petitioner-company filed appeal against order of Commissioner Inland Revenue before Appellate Tribunal Inland Revenue---During pendency of said appeal, concerned Electric Supply Company threatened to disconnect electricity connection of petitioner-company---Pleas on behalf of petitioner-company were that Electric Supply Company was threatening to disconnect its electricity connection during pendency of appeal before the Appellate Tribunal; that it was settled law that unless appeal was decided by atleast one independent forum, coercive measures for recovery of disputed amount could not be made---Validity---Pleas raised by petitioner-company was tenable---High Court directed that Appellate Tribunal should decide the appeal of petitioner-company within a period of 30 days, and till decision of the appeal, electric supply company should not disconnect electricity connection of petitioner-company---Constitutional…

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