Law: Sales Tax Act, 1990

Section: 11,11(3),46

Law: Constitution of Pakistan, 1973

Section: 199

Sales Tax Act (VII of 1990)---Ss. 11(3) & 46-Constitution of Pakistan, Art. 199-Constitutional petition-Recovery of sales tax-Second show cause notice during pendency of appeal before Appellate Tribunal-Double jeopardy- Petitioner/taxpayer sought direction to set aside second show-cause notice issued to petitioner in respect of matter in which appeal of Department was pending before Appellate Tribunal-Validity-Appeal of the Department was pending in the same matter with respect to which second show cause notice was issued, therefore, no occasion existed to issue a fresh show cause notice to petitioner-High Court set aside impugned show-cause notice and directed Department to pursue appeal before Appellate Tribunal-Constitutional petition was allowed, accordingly. ORDER MRS. AYESHA A. MALIK, J.-Learned counsel for the Petitioner states that against the order of Commissioner Inland Revenue (Appeals) dated 28.11.2012, an appeal has been filed by the Respondent Department which is still pending. States that since the matter of the Respondent Department is pending before the Appellate Tribunal (Inland Revenue), Lahore, the…

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