| Citation(s) |
|---|
| 2019 SLG 802 2019 SLD 802 2019 PTD 606 (2019) 120 TAX 174 |
Supreme Court (AJ&K)
Civil Appeal No. 34 of 2018, decision Dated: 22-11-2018. Date of hearing: 20-11-2018. (On appeal from the judgment of the High Court Dated 25.10.2017 in Reference No. 29 of 2012).
RAJA SAEED AKRAM KHAN, JUSTICE GHULAM MUSTAFA MUGHAL, JUSTICE
Petitioner(s) by: Mian Sultan Mehmood, Javaid Najam-us-Saqib, Advocates assisted by Mian Ashiq Hussain, Advocate along with Shehzad Asif, Director Legal WAPDA, Muhammad Adnan, Deputy Director WAPDA and Kamran Khurshid, Assistant Director (Legal) WAPDA in
Civil Appeal No. 34 of 2018, decision Dated: 22-11-2018. Date of hearing: 20-11-2018. (On appeal from the judgment of the High Court Dated 25.10.2017 in Reference No. 29 of 2012).
RAJA SAEED AKRAM KHAN, JUSTICE GHULAM MUSTAFA MUGHAL, JUSTICE
Petitioner(s) by: Mian Sultan Mehmood, Javaid Najam-us-Saqib, Advocates assisted by Mian Ashiq Hussain, Advocate along with Shehzad Asif, Director Legal WAPDA, Muhammad Adnan, Deputy Director WAPDA and Kamran Khurshid, Assistant Director (Legal) WAPDA in
MESSRS WAPDA MANGLA THROUGH GENERAL MANAGER FINANCE (POWER)/CHIEF ENGINEER
VS
THE COMMISSIONER INLAND REVENUE (PT) AZAD JAMMU AND KASHMIR COUNCIL, MIRPUR
Law: Sales Tax Act, 1990
Section: 4,47,47(5)
Sales Tax Act (VII of 1990)--- ----S. 47---Reference to the High Court---Jurisdiction of High Court under S.47 of the Sales Tax Act, 1990----Nature and scope---High Court, under S.47 of the Sales Tax Act, 1990, was under obligation to answer questions of law raised in a reference before it and to deliver while specifying the grounds upon which such was based. THIS JUDGMENT DELIVERED BY: RAJA SAEED AKRAM KHAN, J.--- The titled appeal by leave of the Court is addressed against the judgment of the High Court dated 25.10.2017, whereby the reference filed by the appellant, herein, has been dismissed. 2. Necessary facts for disposal of the instant appeal are that the Collector of Central Excise and Sales Tax Mirpur (CE&ST), initiated assessment proceedings against WAPDA for the period commencing from January, 2000 to October, 2000, on the ground that it generates and supplies the electricity from its power station at Mangla, which falls in the territorial jurisdiction of CE&ST, Mirpur. The WAPDA raised jurisdictional objection to the aforesaid assessment proceedings, however, the Collector passed the order on 30.06.2001, and raised demand of an amount of Rs.1048.483/- million from the appellant/WAPDA. Later on, the Collector passed another order dated 17.10.2001, and demanded an amount of Rs.1334.101/- million from WAPDA. Feeling, dissatisfied from the aforesaid orders the appellant preferred an appeal before the Sales Tax Appellate Tribunal, Muzaffarabad. The learned Appellate Tribunal remanded the case to the respondent Collector for decision afresh through order dated 30.05.2001. On remand of the case the Collector again passed the same order on 30.06.2001. Feeling aggrieved from the orders dated 30.06.2001, and 17.10.2001, the WAPDA filed separate appeals before the Appellate Tribunal Inland Revenue, AJ&K Council, Muzaffarabad. The learned Tribunal consolidated both the appeals and while setting aside the orders passed by the Collector dated 30.05.2001, 30.06.2001, and 17.10.2001, respectively, directed the appellant/WAPDA to produce relevant record of generation and supply of electricity from Mangla Power House before the Collector for fresh…
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