Law: Sales Tax Special Procedure Rules, 2007

Section: 20

Law: Criminal Procedure Code (V of 1898)

Section: 199

Sales Tax Special Procedure Rules, 2007-- --R.20--Constitution of Pakistan, Art. 199--Constitutional petition-- Sales tax, levy and collection--Recovery as arrears in utility bills-- Procedure--Petitioner companies were aggrieved of charging arrears of sales tax in utility bills for natural gas against a column titled arrears / aging --Plea raised by petitioner companies was that in absence of any prescribed procedure and determination of tax, no such recovery could be made as arrears--Validity--Full disclosure of particulars and necessary information for recovery was fundamental right under Art. 19A of the Constitution--High Court depreciated such practice and declared the same as illegal--No Special procedure, was there for recovery of tax not charged by a distribution company-- Recovery of tax arrears through utility bills was without lawful authority--If tax was determined in accordance with law and instructions were issued under the law for recovery of any tax through utility bill, the bill issuing authority was to satisfy itself that such instruction was based on an order determining tax by competent officer and that particulars of recoverable tax were fully disclosed--If recoverable tax was determined and recovery procedure was prescribed, the official communication of instructions to utility provider were to contain those details upon which only the utility provider could recover the tax in a specific and express column--Constitutional petition was disposed of accordingly. JUDGMENT: SHAHID JAMIL KHAN, JUSTICE:---.--- Petitioners in this and connected petition are aggrieved of charging arrears of tax in utility bills for natural gas against a column titled; “Arrears/Aging It is admitted position that the impugned arrears are of tax and not of natural gas. 2. Learned counsel for petitioners submits that impugned recovery of arrears is in absence of any prescribed procedure and determination of tax. In response, it is apprised that order dated 14.02.2019 is passed by the Commissioner Inland Revenue (“CIR”), during proceedings of this petition, therefore, recovery, of tax arrears, through utility bills, stands justified. Relevant part of CIR’s order is…

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