Law: Constitution of Pakistan, 1973

Section: 199

CONSTITUTION OF PAKISTAN, 1973----Article 199 - Constitutional Petition - Appeal and stay application of the petitioner pending - Initiating of recovery proceedings by Respondent No. 2 in pursuance of recovery notice - Validity - Direction to the Respondent No. 3 to decide its pending appeal and stay application and in the meanwhile restraining Respondent No. 2 from initiating recovery proceedings - Prayer for - 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.3 to decide its pending appeal and stay application and in the meanwhile restraining respondent No.2 from initiating recovery proceedings. ARGUMENTS Learned counsel for the petitioner submitted that the impugned notice is illegal, arbitrary and against the law and that initiation of recovery proceedings during pendency of petitioner’s appeal and stay application is against its fundamental rights guaranteed under the Constitution. Learned counsel further contended that this is second petition on the subject and delay in decision is not on part of the petitioner, therefore, impugned recovery notice may be suspended and recovery proceedings be stopped till the final decision of the appeal by respondent No.3. DECISION Assessee is entitled to adjudication in respect of disputed tax liabilities by at least one independent forum outside hierarchy of the respondent department. - In this behalf the Hon’ble 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 judgments 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.3 to hear and decide the appeal and stay application within a period of sixty days and till then no coercive measures shall be adopted against…

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