Law: Sales Tax Act, (III of 1951)

Section: 6,13D,15(5),15,6(2),6(1),13(1A)

Law: Income Tax Act, 1961

Section: 255(5),254,220,225,253,265,255

Law: Income Tax Act, 1922

Section: 45

Sales-tax Act, 1951 -- Sections 6, 13D, 15(5) -- Appeal to Appellate Tribunal -- Power to stay recovery proceedings during pendency of appeal before it -- No express powers conferred on Tribunal under the provisions of the Sales-tax Act or the Tribunal Rules to stay proceedings relating to recovery of either any tax or penalty due from assessee -- Whether Tribunal has any inherent powers as an Appellate Authority to stay recovery proceedings in a deserving and appropriate case -- Held yes -- Conditions precedent to the exercise of such inherent powers, explained -- Appeal -- Stay of recovery pending appeal -- Appellate Tribunal, not a Court but it exercises judicial powers -- Scope of proceedings before Appellate Tribunal -- Powers conferred on Tribunal under S. 15, impliedly include power to stay recovery proceedings pending appeal in deserving and appropriate cases -- Applicant must however (i) make out a very strong prima facie case and (ii) show that refusal to grant interim relief would render nugatory very purpose of appeal. ORDER The order was passed by A.A. DARESHANI, Judicial Member.-- This application, which is probably the first of its kind, ever made before the Tribunal, is in the nature of an interlocutory application, for issuance of an order, to stay recovery proceedings, amount to be initiated in respect of an amount of sales-tax, which is the subject matter of dispute, in an appeal filed under Section 15 of the Sales-tax Act, by L.B. (Pakistan) Limited. The appellant, amongst its other business activities, also manufactured cattle feed and mouse feed, in the chargeable accounting period between 1st July, 1967 and 30th June, 1968. They also made export sales amounted sales, made directly from East Pakistan. The disputed amount to which, reference has been made in this application, represented the price of cattle feed, mouse feed and export sales, made directly, from East Pakistan. 2. It may be stated, at the very outset that, there is admittedly no specific provision, in the Sales-tax Act, enabling this Tribunal, to order interim stay of recovery proceedings, in any case, in which an appeal is pending before it. It is obviously on this account…

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