Law: Constitution of Pakistan, 1973

Section: 199

CONSTITUTION OF PAKISTAN, 1973. Article: 199 - Jurisdiction of High Court - Recovery notice - Petition seeking direction to Respondent No. 2 to decide its pending appeal and meanwhile restraining Respondent No. 1 from initiating recovery proceedings - Prayer for - FACTS Through the instant petition, under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973, the petitioner has sought inter alia direction to respondent No. 2 to decide its pending appeal and meanwhile restraining respondent No. 1 from initiating recovery proceedings in pursuance of recovery notice dated 02.03.2021 for the tax year 2020. 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 petitioner’s appeal 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 delay in decision of the appeal is not on part of the petitioner, therefore, impugned recovery notice dated 02.03.2021 may be suspended and recovery proceedings be stopped till the final decision of the appeal by respondent No. 2. DECISION (A.) Adjudication of grievance by an independent Tribunal outside hierarchy of respondent Department - Entitlement of assessee - The Hon’ble Supreme Court of Pakistan in case titled “Mehran 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 hierarchy of the respondent department. In view of the above, the instant Writ Petition is disposed of with direction to respondent No. 2 to hear and decide the appeal within a period of sixty days and till then no coercive measures shall be adopted against the petitioner by respondent No. 1. Cases…

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