Case Details

Citation(s)
2017 SLG 826 2017 SLD 826 2017 PTD 1036
Peshawar High Court
Cr.A. No. 74-M with Cr. M. No. 69-M of 2016, decided on 16th August, 2016. Date of hearing: 16th August, 2016.
MUHAMMAD YOUNIS THAHEEM, JUSTICE
Ishtiaq Ahmad for Appellants. Syed Ali Haider and Usman Ali for
Respondent No.2.

CHAIRMAN, CENTRAL BOARD OF REVENUE, ISLAMABAD AND ANOTHER

VS

GENERAL MANAGER AND 3 OTHERS

Law: Khyber Pakhtunkhwa Consumers Protection Act, (VI of 1997)

Section: 13,17

Law: Constitution of Pakistan, 1973

Section: 247(3)

Law: Sales Tax Act, 1990

Section: 5

Khyber Pakhtunkhwa Consumers Protection Act (VI of 1997)- -Ss. 13 & 17-Sales Tax Act (VII of 1990), S.5-Constitution of Pakistan, Art. 247(3)-Sales tax, recovery of-Non-extension of law to certain area-Effect-Refund/adjustment of tax collected-Authorities were aggrieved of the passed by Trial Court restraining them from recovery of General Sales Tax in supply of Sui Gas bills issued in the area of Swat-Validity-Consumer Court had jurisdiction to entertain and decide matter relating to General Sales Tax, being not a matter relating to tax only-General Sales Tax was included in Sui Gas utility bills of consumers, in the area where Sales Tax Act, 1990, was not extended by Parliament-Authorities were bound to return recovered General Sales Tax to domestic consumers or the same could be adjusted in their monthly gas utility bills-High Court declined to interfere in the passed by Trial Court-Appeal was dismissed in circumstances. THIS JUDGMENT DELIVERED BY: MUHAMMAD YOUNIS THAHEEM, JUSTICE:---.--- The appellants had challenged the order/judgment dated 26.01.2016 passed by learned Judge of Consumers Protection Court/Zila Qazi/District and Sessions Judge, Swat with the following prayer:- "On acceptance of this appeal, the impugned order of judge consumers protection Court/Zila Qazi/District and Sessions Judge, Swat dated 26.01.2016 may kindly be set aside and the order may be declared illegal, without lawful authority and of no legal effect while the application/ complaint/execution application of the consumer/applicant respondent No. 4 may be dismissed with cost throughout or any other order deemed proper in the matter may also be passed." 2. Brief facts of the case are that respondents Nos.2 and 3, filed a complaint under section 13 of the Khyber Pakhtunkhwa Consumer Protection Act, 1997 against the Area Manager/General Manager S.N.G.P.L and 9 others to the effect that respondents shall not recover general sales tax through their monthly sui gas utility bills other than consumed units of gas and shall pay-back/return the already received G.S.T. to the consumers or adjust the same in their utility bills with other ancillary reliefs. The respondents submitted their…
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