Law: Sales Tax Rules, 2006

Section: R.12(d)(1)

Law: Constitution of Pakistan, 1973

Section: 10-A,18,199

Law: Sales Tax Act, 1990

Section: 21(2)

Sales Tax Rules, 2006-- ----R. 12(d)(1)--Sales Tax Act, (Act 1990), S. 21(2)--Constitution of Pakistan, 1973, Arts. 199, 10-A & 18--Blacklisting and suspension of registration of registered person--Sales tax registration--Uniform Policy--Right of hearing--Due Process--Suspension of registration without notice--Rules cannot travel beyond mandate of primary enactment--Validity--Rule 12 is irrational and unreasonable on basis of further ground that once a suspension order has been passed ex-parte, Commissioner concerned is not required to review that order till proceedings of blacklisting are concluded nor has a registered person been conferred a right to have that order reviewed pending those proceedings--It established essential relationship between constitutional right to be heard and right to be heard by a counsel--Although suspension of registration can be argued to constitute impermissible punishment before trial, but this in itself does not violate substantive due process--However it does offend procedural due process in that it must still be implemented in a fair manner--And a suspension without notice is certainly a clog on petitioner's right to be treated fairly and with reasonableness. Constitution of Pakistan, 1973-- ----Arts. 10-A & 18--Right of registered person--Lawful profession--Due process--Fair trial--We must bear in mind difference that right of hearing being part of "fair trial" and "due process" having acquired a constitutional status has made--An ordinary right of hearing could be taken away by an express statutory provision--But now, right cannot be excluded by ordinary legislation (except in cases in which right of hearing is not treated as an absolute right)--In this case, overwhelming view is that right of hearing is part of due process of law and thus an absolute right at least in cases which impact a person to his utter detriment by affecting his right of property, life, livelihood or liberty--Language of Rule 12(b)(i) starkly brings forth criminal nature of charge against a registered person--Doubtless, registered person is being charged with a criminal offence and clear intent is to proceed against him as such--Even before…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492