Law: Sales Tax Act, (III of 1951)

Section: 17

[Sales Tax Act, 1951 (III of 1951)]..........Section 17 Writ Reference in High Court-Reference pending decision before the High Court-Whether constitutional jurisdiction of the High Court can he invoked in writ petition -Held no-Constitution of Pakistan, 1973 Art, 199. In the absence of any jurisdictional error and especially when a person has elected to pursue the statutory remedy, he cannot be permitted to invoke constitutional jurisdiction of this Court. In the present case the reference under Section 17(1) of the Act lies to this Court. In such a case the argument of alternate remedy not being equally efficacious, speedy or convenient will not be available to the petitioner. The learned counsel for the petitioner has stated that a direct reference had been filed in this Court under the amended provision of Section 17 of the Act. During the pendency of the reference under Section 17 of the Act, a petition for the grant of order under Article 199 of the Constitution is premature and cannot be entertained at this stage. Cases referred to :- National Products Co. V. Commissioner of Sales Tax (1974) 29 Taxation 111. Bashir & Co. v. Income Tax Officer (1968) S.C M.R. 997, Nagina Dal Factory v. Income Tax Officer (1972) S C.M.R.. 556 Habib Ahmad Khan v. Income Tax officer (1968) S.C.M.R. 1035. Steel Brother & Co. v. The Central Board of Revenue (1968) S. C. M. R. 374 and Nagina Silk Mill v. Commissioner of Income Tax (P. L. D. 1963 S. C. 322, (1953) 7 Taxation 442 (S. C.). ORDER [The judgment of the Court was delivered by M. A. RASHID, J.)- This petition arises out of the refusal of the Sales Tax Authorities to allow refund of sales tax under Section 27 of the Sales Tax Act 1951 therein-after referred to as the Act). This tax amounting to Rs. 62,025 was paid on goods imported by the petitioners. The petitioners an admittedly unlicenced manufacturers, though application for registration as ,such for the year 1970-71, was filed by them, on 10th November 1970, They Bled their return for the year 1970-71 on 2-5-1973. A revised return was filed by them on 6th of June 1973. In the meantime a demand of Rs. 60,326 was made as sales tax dues on the manufactured…

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