Law: Constitution of Pakistan, 1973

Section: 199

CONSTITUTION OF PAKISTAN, 1973 Article 199 - Constitutional petition - Recovery notice - Direction to Respondent No. 1 to decide its pending appeal and stay application and meanwhile restraining Respondents No. 3 4 from initiating recovery proceedings in pursuance of recovery notice - Prayer for - Second Constitutional Petition - FACTS This is second writ petition on the subject, filed under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 in which the petitioner has sought inter alia direction to respondent No. 1 to decide its pending appeal and stay application and in the meanwhile restraining respondents No. 3 4 from initiation the recovery proceedings in pursuance of recovery notice dated 08.02.2021 for the tax year 2013-2014. ARGUMENTS Learned counsel for the petitioner submitted that the impugned notice is illegal, arbitrary and against the law. It was further contended that initiation of recovery proceedings during the pendency of petitioners appeal and stay application is against its fundamental rights guaranteed under the Constitution. It was further contended that it is trite law that unless there is adjudication by one independent forum, no recovery proceedings can be initiated against the assessee. Learned counsel further contended that this is second petition on the subject and the delay in decision of the appeal and stay application is not on part of the petitioner, therefore, impugned recovery notice dated 08.02.2021 may be suspended and recovery proceedings be stopped till the final decision of the appeal and stay application by respondent No. 1. DECISION (A.) Entitlement of assessee to adjudication in respect of disputed tax liabilities by at least one independent forum outside departmental hierarchy - Requirement of jaw - In this behalf the Honble Supreme Court of Pakistan in case titled Mehram Ali Vs. Federation of Pakistan etc. (PLD 1998 SC 1445) has specifically held that there should be adjudication of grievance by an independent Tribunal and even Lahore High Court in numerous s has held that an assessee is entitled to adjudication in respect of his disputed tax liabilities by at least one independent forum outside…

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