Law: Customs Act, 1969

Section: 202

Law: Rules of Business, 1973

Section: 18(1),24(4)

Law: Constitution of Pakistan, 1973

Section: 199

Customs Act (IV of 1969)- -S.202-Duty and Tax liability before privatization of company- Recovery-Petitioner company was privatized by Government and was aggrieved of recovery proceedings by authorities for taxes and duties incurred prior to its privatization-Validity-Long outstanding liability towards duty and taxes against petitioner were acquired during privatization and its payment was deferred on one pretext or other- Petitioner could not obtain any waiver or relaxation of amount of admitted liability of customs duty from competent authority- Authorities lawfully created demand of customs duty and sales tax against predecessor of petitioner company in year 1998 and same could not be recovered from petitioner who acquired all assets and liabilities at time of privatization in year 2005-High Court declined to interfere in exercise of Constitutional jurisdiction as there was no justification for non-payment of long outstanding tax liability which could not be waived through decision of Economic Coordination Committee or any executive order-Constitutional petition was dismissed in circumstances. Messrs Searle IV Solution (Pvt.) Ltd. and others v. Federation of Pakistan and others 2018 SCMR 1444; Salahuddin and 2 others v. Frontier Sugar Mills and Distillery Ltd. PLD 1975 SC 244; Syed Dost Ali v. Federation of Pakistan and 2 others 2016 CLC 367 and Messrs Food Axis (Pvt.) Ltd. v. Federation of Pakistan C.P. No.D-5986 of 2018 ref. THIS ORDER PASSED BY: AQEEL AHMED ABBASI, JUSTICE:---.--- Through instant petition, the K-Electric Limited petitioner company has impugned the recovery proceedings by the Customs Authorities in respect of duty and taxes in the sum of Rs.321.733 Million accrued in the year 1998 before its privatization, whereas, following relief(s) has been claimed:- i. Declare that the petitioner is not obliged or bound to pay the amount of Rs.321.733 Million accrued before its privatization or any part thereof to the respondents and the claim of respondent No.3 against the petitioner in this regard is illegal, unlawful, capricious and arbitrary; ii. Declare that the Order dated 11.06.2014 having been passed in pursuance of the claims of the respondent…

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