Law: Sales Tax Act, 1990

Section: 3

Law: Constitution of Pakistan, 1973

Section: 199

(a) Sales Tax Act (VII of 1990)--- ----S.3---S.R.O. No.951(I)/2005 dated 14-9-2005---Constitution of Pakistan, Art. 199---Constitutional petition---Sales invoice of vehicle showing payment of sales tax @ 15% of its value---Demand of sales tax by Motor Registration Authority while registering such vehicle---Validity---Neither Notification S.R.O. 951(I)/2005 dated 14-9-2005 nor any other provision of law empowered Motor Registration Authority to raise impugned demand---High Court accepted constitutional petition while declaring impugned act of Registration Authority as illegal and without jurisdiction. (b) Constitution of Pakistan--- ----Art.199---Constitutional petition challenging an illegal act of Government functionary---Maintainable. JUDGMENT NOOR-UL-HAQ N. QURESHI, J.---Through the present petition, the petitioner seeks relief against double taxation, as same being ultra vires, illegal and void. Therefore, petitioner seeks declaration of levying of sales tax @ 1.5% for the first registration of new vehicle as illegal, against the fundamental rights, as the same was levied in view of S.R.O. No.951(I)/2005, which does not indicate such imposition. 2. The petitioner, being a legal practitioner, is a bona fide member of Islamabad Bar Association and High Court Bar Association, Rawalpindi. A Honda City-DSI Car Mode-2006 white colour, with Engine No.L12A2-1028212, Chassis No.NFBGE154X6TR128214, Engine Capacity 1300 CC was initially booked in the name of Yousaf Ali son of Ch. Ahmed Ali being customer. While buying the vehicle through Messrs Dean Motors in the month of February, 2006, the amount inclusive all the applicable levies and taxes like sales tax at 15%, which was also paid as apparent from delivery advice in transfer letter. As a first/fresh registration of new zero-meter vehicle was applied according to procedure of law by submitting requisite documents. Upon presentation of prescribed application, respondent No.4 directed the petitioner to deposit a sum of Rs.2,000 as transfer fee, Rs.17,690 as registration fee at 2% Rs.13,268 as sales tax at 1.5% assessed on total amount of Rs.884,500 as per sale invoice to considering is as the total price of car.…

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