Law: Sales Tax Act, 1990

Section: 14, 45B, 46(1), 45, 46

Law: Sales Tax Rules, 2006

Section: 6(1), 6(2)

Summary of the Case The petitioner was compulsorily registered under Section 14 of the Sales Tax Act, 1990. He filed an appeal before the Appellate Tribunal Inland Revenue (Respondent No. 3). The Tribunal refused to entertain the appeal, stating it was not appealable under Section 45 of the Act. The petitioner then filed a constitutional petition under Article 199. Petitioner’s Argument The petitioner argued that: The order under Section 14 was appealable. Under Section 46(1) read with the proviso to Section 45B, he had the right to directly file an appeal before the Tribunal. The Tribunal’s refusal was illegal and unjustified. Respondents’ موقف (Position) The respondents maintained that: The appeal was not maintainable before the Tribunal. Court’s Key Findings The Court held that: Section 45B (second proviso) allows a registered person to directly approach the Appellate Tribunal without first going to the Commissioner (Appeals). Section 46 governs appeals to the Tribunal and supports this right. A registered person has two options: Appeal before Commissioner (Appeals), then Tribunal. Direct appeal to the Tribunal. The Tribunal wrongly refused to accept the appeal. This refusal denied the petitioner’s statutory right and was without lawful authority. Final Decision The writ petition was allowed. The Court directed the Tribunal to: Receive, hear, and decide the appeal in accordance with law. Provide an opportunity of hearing to all parties. Core Legal Principle When a law grants a right (like appeal), authorities must facilitate its exercise, not block it. ORDER;  This writ petition in terms of Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 (hereinafter referred to as "Constitution") was filed by the Petitioner with the prayer to the direct the Respondent No.3 to do what is required by law to do. The facts of the case are that the Petitioner was mpulsorily registered by the Respondent No. 1 under Section 14 of the Sales Tax Act, 1990 (hereafter referred to as "Act") read with Rule 6(1) and (2) of the Sales Tax Rules, 2006 (hereafter to be referred as "Rules"). Against…