| Citation(s) |
|---|
| 2024 SLG 5538 2024 SLD 5538 2024 LHC 5453 |
W.P. No. 15377 of 2024
(MUZAMIL AKHTAR SHABIR) JUDGE
M/s Tanveer Hussain Ansari and Abdul Sattar, Advocates for petitioner. Malik Muhammad Bakhsh Khakhi, Assistant Advocate General, Punjab. Mr. Kashif Nadeem Malik, Assistant Attorney General for Pakistan.
Reliance Weaving Mills Limited
VERSUS
Federal Board of Revenue (FBR) through Chairman, etc.
Law: Sales Tax Act, 1990
Section: 47, 48, 48(1)(a)
Brief Summery.
High Court (under Constitution Jurisdiction) cannot grant stay against demand when Reference is pending before High Court (under jurisdiction vested under Sales Tax Act, 1990) –
Through this constitution petition, the petitioner Reliance Weaving Mills Limited („petitioner’) seeks suspension of recovery notices issued by the Deputy Commissioner Inland Revenue, Multan/Respondent No.2 („DCIR’) raising demand for recovery of Sales Tax during the pendency of Sales Tax Reference (STR No.93/2024) filed before this Court by the petitioner under Section 47 of the Sales Tax Act, 1990. The following prayer has been made:-
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