Law: Sales Tax Act, 1990

Section: 47A

Sales Tax Act (VII of 1990)- -S.47A-Alternative Dispute Resolution (“ADR”) mechanism under the Sales Tax Act, 1990-Scope-Question before High Court was whether petitioners / taxpayers had an actionable vested right to seek ADR under S.47A of Sales Tax Act, 1990 notwithstanding pending proceedings before the Appellate Tribunal which were initiated by petitioners-Held, right to seek ADR was subject to terms and conditions of S.47 of Sales Tax Act, 1990 and such statutory provision was qualified and did not confer an inalienable right for a party to pick and choose a fora-Petitioners in the present case, could not demonstrate any vested right to insist upon adjudication via the ADR mechanism, when recourse thereto could not be sought before conclusion of proceedings before Appellate Tribunal-Constitutional petitions were dismissed, in circumstances. Federation of Pakistan and others v. Attock Petroleum Limited 2007 PTD 1495 rel. JUDGMENT AGHA FAISAL, JUSTICE:---.--- The crux of the present determination is whether the petitioners have an actionable vested right to seek their grievance addressed vide alternate dispute resolution (“ADR”), pursuant to section 47-A of the Sales Tax Act, 1990 (“Act”), notwithstanding pending proceedings before the learned Appellate Tribunal Inland Revenue (“ATIR”) initiated by the petitioners themselves. The subject petitions were argued conjunctively on the common issue and were dismissed vide a common order, dated 23.12.2020. These are the reasons for our aforementioned order. 2. Briefly stated, the petitioners were served with show-cause notices, in respect whereof orders in original were also rendered requiring the petitioners to pay allegedly evaded sales tax and penalty. The orders in original were assailed before the Commissioner Appeals, and the said appeals were dismissed. The dismissal of appeals was challenged before the ATIR and in such proceedings stay applications were also preferred. The applications were dismissed by the ATIR and post institution of proceedings before this Court, the stay applications were heard afresh and dismissed again. While the appellate proceedings remain pending before the ATIR, the petitioners…

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