Law:

Section:

Sales Tax- Notice for payment of sales tax by Provincial Revenue Authority- Non-availability of Appellate Tribunal- Effect- Petitioner seeking direction for restraining authorities from recovery of sales tax till functioning of Appellate Tribunal- Validity- Proper remedy was available to the petitioner to challenge impugned notice by filing an appeal before Appellate Tribunal- Said Tribunal was not available and due to default of government petitioner could not be left remediless- Authorities were restrained from proceedings with any recovery from the petitioner in the case till the functioning of Appellate Tribunal and taking up the subject matter- High Court directed the Government for completion of constitution of Appellate Tribunal within one month and if same was not completed within that period than Registrar of High Court was directed to file contempt petition against concerned official for initiation of contempt proceedings- Constitutional petition was disposed of accordingly. JUDGMENT: ABDUL SHAKOOR, JUSTICE:---.--- Messrs Sham Wedding Hall, through instant writ petition filed under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 has made the following prayer: "An appropriate writ may please be issued to the respondents to restrain from the recovery of impugned amount etc. till the appointment/constitution of Appellate Forum/Appellate Tribunal as required under section 82 of the Khyber Pakhtunkhwa Finance Act, 2013. Any other order deem proper in the matter which has not been specifically asked for may also be granted in favour of petitioner against respondents." 2. In essence, the petitioner, is aggrieved of the show cause notice dated 06.11.2018 and assessment order No.498/2018 dated 10.5.019 issued to it by the respondents for payment of Sales Tax liability of Rs.2,815,110/- along with default surcharge and penalties and has prayed for issuance of an appropriate writ restraining the respondents from recovery of the aforesaid amount till functioning of the Appellate Tribunal, KPRA. 3. Arguments of learned counsel for the parties heard and record gone through. 4. Similar matter was dealt with by this Court in W.P. No.2242-P /…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492