Law: Sales Tax Act, 1990

Section: 21,21(2)

Law: Constitution of Pakistan, 1973

Section: 10A,18

Law: Sales Tax Rules, 2006

Section: R.12,12(a)(i)

(a) Sales Tax Act (VII of 1990)- -S. 21-Sales Tax Rules, 2006, R.12-Constitution of Pakistan, Arts. 10A & 18-Blacklisting and suspension of registration of taxpayer-Exercise of discretion by Sales Tax Authorities-Vires of R. 12 of the Sales Tax Rules, 2006-Fundamental Rights to fair trial, due process of law and freedom of trade and business-Scope- Department impugned order passed by Single Judge of High Court in Constitutional petition whereby R. 12 of the Sales Tax Rules 2006 was declared to be ultra vires the Constitution to the extent of suspension of registration of taxpayer without prior notice-Validity-Rule 12 of the Sales Tax Rules, 2006 had been framed under authority of S. 21(2) of the Sales Tax, 1990 and said Rule conferred unbridled and unfettered powers to the concerned Commissioner to suspend registration of a taxpayer, without notice and without affording opportunity of hearing-Term "satisfaction" used in R. 12(a)(i) of the Sales Tax Rules, 2006 must be subject to preliminary inquiry and perusal of record so as to enable a person to upend the "satisfaction" already arrived by the Commissioner-Such suspension of registration offended principle of due process and Arts. 18 & 10A of the Constitution-No illegality therefore, existed in impugned order of Single Judge of the High Court-Intra-court appeal was dismissed, in circumstances. The University of Dacca through its Vice-Chairman and another v. Zakir Ahmed PLD 1965 SC 90; Aftab Shahban Mirani v. President of Pakistan and others 1998 SC MR 1863; Babar Hussain Shah and another v. Mujeeb Ahmed Khan and another 2012 SCMR 1235; Shabbir Ahmed v. Kiran Khursheed and 8 others 2012 CLC 1236 and Messrs D.J. Builders and Developers through Partner and another v. Federation of Pakistan through Secretary, Ministry of Finance, Islamabad and 6 others 2016 PTD 1723 rel. (b) Constitution of Pakistan- -Art. 10A-Fundamental Right to fair trial-Article 10A of the Constitution ensured the right to fair trial and an Authority was under duty to confront any person against whom any adverse order was being passed, with proper notice detailing reasons for taking such action-No adverse order could be passed against…

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