Law: Constitution of Pakistan, 1973

Section: 199

Taxation---Recovery proceedings---Appeal pending---Stay of recovery proceedings during pendency of appeal---Petitioner sought a direction to the respondent to decide its pending appeal and, in the meanwhile, restrain the department from initiating recovery proceedings---Validity---There should be an adjudication of the grievance by an independent tribunal----An assessee is entitled to adjudication in respect of its disputed tax liabilities by at least one independent forum outside the hierarchy of the respondent department---Constitutional petition was disposed of with a direction to the respondent to hear and decide the appeal within a period of sixty days, and until then, no coercive measures were to be adopted against the petitioner by the department. Mehram Ali v. Federation of Pakistan and others PLD 1998 SC 1445 rel. Messrs Pak Saudi Fertilizers Ltd. v. Federation of Pakistan and others 2002 PTD 679; Z.N. Exporters (Pvt.) Ltd. v. Collector of Sales Tax 2003 PTD 1746; Brothers Engineering (Pvt.) Ltd. v. Appellate Tribunal Sales Tax 2003 PTD 1836 ref. JUDGMENT AAMER FAROOQ, J.----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 in the meanwhile restraining respondent No.1 from initiating the recovery proceedings in pursuance of recovery notice dated 02.03.2021 for the tax year 2020. 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 its fundamental rights guaranteed under the Constitution. It was further contended that it is trite law that unless…

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