Law: Sales Tax Act, 1990

Section: 21(2)

Law: Constitution of Pakistan, 1973

Section: 199

Law: Sales Tax Rules, 2006

Section: 12(5)

(a) Sales Tax Act (VII of 1990)--.-- --.--S. 21(2)--.--Sales Tax Rules, 2006, R. 12(5)--.--Suspension of sales tax registration--.--General sales tax, collection of--.--Scope--.--Sales tax registration was suspended and extra general sales tax was collected--.--Validity--.--Petitioner's sales tax registration was suspended on account of non-filing of sales tax returns of various tax years--.--Petitioner subsequently filed sales tax returns of the defaulted period with penalty--.--Department upon receiving sales tax return of the defaulted period recommended the restoration of sales tax registration--.--Nothing was on record that petitioner challenged suspension of its sales tax registration being illegal before the tax authorities or any other legal forum or court of law--.--Petitioner had agitated the suspension of sales tax registration after restoration of the same and had demanded the refund of extra general sales tax for the period its sales tax registration remained suspended--.--Such suspension could not be presumed to be illegal in absence of any order from competent forum--.--Claim of petitioner was based on allegations of fraud and arbitrariness on the part of department which required scrutiny of controversial facts and examination of evidence--.--Such exercise could not be undertaken in exercise of constitutional jurisdiction of High Court--.--Constitutional petition had been filed while bypassing the relevant forum--.--Constitutional petition was dismissed in limine--.--Petitioner would be at liberty to seek redressal of its grievance if permissible in law before appropriate forum. (b) Constitution of Pakistan--.-- --.--Art. 199--.--Constitutional jurisdiction of High Court--.--Scope. Article 199 of the Constitution casts an obligation on the High Court to act in aid of law and to protect the fundamental rights of citizens, however, within the framework of Constitution and law, and this extra ordinary jurisdiction of High Court can be invoked in extraordinary situation where there is inefficacious alternate remedy provided under law, whereas, the illegality of the impugned action of an authority can be established without any detailed enquiry into…

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