Law: Sales Tax Act, 1990

Section: 3,3(3)

Sales Tax Act (VII of 1990)--- ----S. 3---Suit for recovery of money---Refund of sales tax---Admission---Suit filed by plaintiff for recovery of money against Karachi Port Trust was decreed along with markup---Validity---Incident of taxation and liability/charging was provided in S.3 of Sales Tax Act, 1990---Liability was put under S.3(3) of Sales Tax Act, 1990 on person making supply---Rail tracks which were to be removed by plaintiff were being supplied by Karachi Port Trust---Burden to pay sales tax was upon Karachi Port Trust since it had been making supply of rail tracks to plaintiff---Karachi Port Trust had admitted refund therefore, findings of Judge in Chambers of High Court were not against facts, law and documents on record---Similar question had already been decided in a Constitutional petition---High Court declined to interfere in the and decree passed by Judge in Chambers of High Court as there was no perversity, illegality and incorrectness in same---Appeal was dismissed in circumstances. Karachi Gas Co. Ltd. v. Dawood Cotton Mills Ltd. PLD 1975 SC 193 and Messrs Superior Textile Mills Ltd. v. Federation of Pakistan and others 2000 PTD 399 ref. THIS JUDGMENT DELIVERED BY: ABDUL MAALIK GADDI, JUSTICE:---.--- Being aggrieved and dissatisfied with the judgment dated 21.04.2010 and decree prepared on 17.05.2010 passed by the learned Single Judge of this court in Civil Suit No. 1451 of 2001, whereby the suit filed by the respondent for recovery of Rs.49,24,029.16/- against the appellant has been decreed in the sum of Rs.4,062,322.05/- along with markup at the rate of 10% per annum. The appellant has preferred the instant High Court Appeal with the prayer to set-aside the impugned judgment and decree and allow the appeal with costs. 2. Briefly the facts of the instant case as stated in the appeal are that the respondent filed a Civil Suit bearing No. 1451 of 2001 for recovery of Rs.49,24,029.16/- against the appellant. It is averred in the plaint that in lieu of Tender Notice dated 29.11.1999 issued by the appellant for removal of rail tracks from T.P.X., the respondent had submitted his bid on 22.12.1999 for subject matter, which was accepted by the…

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