Law:

Section:

Sales Tax Act (III of 1951)-- S. 17(7)-Stay of recovery of tax pending decision on reference to High Court under S. 17 of Act III of 1951-Argument that recovery would impose unbearable financial burden on petitioner and put enterprise into serious jeopardy-Not maintainable in view of clear provisions of S. 17(7). ORDER MUHAMMAD GUL, J.-These three petitions are from three orders of a Division Bench of the Lahore High Court, each dated 4-7-1972, 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 marked 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 years 1962-63, 1963-64 and 1964-65 each, despite the petitioner's objection that its business was exempt from the payment of sales tae in view of the provisions of Article 137 of the 19,,2 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…

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