Law: Constitution of Pakistan, 1973

Section: 199

ORDER: AAMER FAROOQ, JUSTICE:---.--- Through the instant Writ 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 in the meanwhile restraining respondent No.1 from initiating the recovery proceedings in pursuance of impugned order dated 09.02.2021. 2. 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 his 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. In this behalf learned counsel placed reliance on the case titled “M/s Pak Saudi Fertilizers Ltd. Vs. Federation of Pakistan and others” (2002 PTD 679), “Z.N. Exporters (Pvt.) Ltd Vs. Collector of Sales Tax” (2003 PTD 1746), “Brothers Engineering (Pvt.) Ltd Vs. Appellate Tribunal Sales Tax” (2003 PTD 1836). Learned counsel further contended that delay in decision of the appeal is not on part of the petitioner, therefore, impugned…

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