Law: Sales Tax Act, (III of 1951)

Section: 17(7)

Law: Sales Tax Act, (III of 1951)

Section: 17(7)

Law: Civil Procedure Code (V of 1908)

Section: 151

Sales-tax Act, 1951 -- Section 17(7) -- Reference to High Court -- Request for stay of recovery proceedings pending decision in the reference -- Grounds that recovery would impose unbearable financial burden and put enterprise into serious jeopardy -- Whether maintainable -- Held no -- ORDER [MUHAMMAD GUL, J.].-- These three petitions are from three orders of a Division Bench of the Lahore High Court, each dated 4th July, 1972 refusing to stay the recovery of sales tax assessed on the business and sale of certain goods by the petitioner under Sales Tax Act, 1951 (Act III of 1951). The petitioner is a commercial enterprise of the Provincial Government wherein rosin and turpentine are manufactured and marketed for sale. The Sales Tax Officer, Companies Circle III, Lahore, assessed the petitioner to sales tax in the sum of Rs.5,83,985 for the year 1962-63, 1963-64 and 1964-65 each, despite the petitioner's objection that its business was exempt from the payment of sales tax in view of the provisions of Article 137 of the 1962 Constitution. The petitioner's appeals to the Assistant Commissioner, Income Tax and the Income Tax Tribunal having failed, three references under Section 17 of the Act have been admitted by the High Court to determine the question of law:-- "Whether in the facts and circumstances of the case, the Income Tax Appellate Tribunal was justified in holding that the sales effected within its own territories of goods manufactured and produced by the Provincial…

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