Law: Punjab Sales Tax Ordinance (II of 2000)

Section: 3

(a) Punjab Sales Tax Ordinance (II of 2000)---S. 3---Constitution of Pakistan, Art.199---Constitutional jurisdiction of High Court---Scope---Imposition of Sales Tax under Punjab Sales Tax Ordinance, 2000 on services rendered by petitioner, managing a marriage hall---Contention of the petitioner was that initially services rendered by marriage halls were subject to Sales Tax under the Ordinance, however, later on such services were omitted, therefore, show-cause notice to the extent of, "Sales Tax on Services" was without lawful authority---Authorities contended that "Caterers" were included in the Schedule to the Ordinance and persons rendering services of marriage halls also render services of "Caterers", hence the show-cause notice---Held, question whether the petitioner rendered services as "Caterers" was a question of fact which could not be gone into by High Court in its constitutional jurisdiction and could best be left to be decided by the tax authorities who dealt with the taxpayers more closely on an operational level---Any such decision would always be subject to challenge in accordance with law. (b) Punjab Sales Tax Ordinance (II of 2000)-----S. 3---Constitution of Pakistan, Art.199---Constitutional petition---Challenge to show-cause notice---Premature petition---"Ripeness", doctrine of---Applicability---Held, laying challenge to a show-cause notice was, no different than filing a petition on the basis of an apprehension or a speculation---Such a petition was premature and not riped for adjudication---Rationale behind the "ripeness" doctrine was to prevent the courts through avoidance of premature adjudication, from entangling themselves in abstract disagreements over administrative polices, and also to protect the agencies from judicial interference until an administrative decision had been formalized and its effect left in a concrete way by the challenging parties--- "Ripeness" required that an issue be sufficiently formed and felt to be a justifiable controversy---Courts insist on a concrete context, that context enabled them to better see the problems that they were supposed to redress---Such insistence by the court might eliminate the waste of…

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