Law:

Section:

Constitution of Pakistan (1973)---Art. 185(3) read with Sales Tax Act (III of 1951), Ss. 3 & 9-Sales tax-Whether ginner of cotton or wholesale licenses, liable to pay tax under S. 9 of Act-Leave to appeal granted to examine equation. ORDER DORAB PATEL, J.-The petitioner owns a ginning mill and he claims to have leased it for a part of the assessment year 1961-62 to a business concern known as Messrs Karachi Cotton Ginners, Lyallpur, who had obtained a sellers license under section 9 of the Sales Tax Act for the relevant period. Now, the Sales Tax Officer levied sales tax from the petitioner even for the period for which it had leased its factory to Messrs Karachi Cotton Ginners, Lyallpur. This was because the firm or business known as Messrs Karachi ` Cotton Ginners, Lyallpur was not traceable. The petitioner, there fore chal­lenged the) Sales Tax Officer's order in an appeal which was allowed by an Appellate Assistant Commissioner on 9-1-1969. Therefore, the Sales Tax Officer challenged this decision in an appeal before the Income-tax Appellate Tribunal which was allowed by Tribunal on 16-7-1978. The petitioner, therefore, moved the Tribunal for a reference under section 17 (1) of the Sales Tax Act, but as the Tribunal rejected this applica­tion, the petitioner filed an application in the High Court, in which it prayed that the following question be referred to the High Court. The question reads. "Whether under the circumstances of present case, it is ginner of cotton (the present petitioner) or the whole-saler licensee liable to pay to under section 9 (5) read with section 3(c) and condition 3 of the license issued under section 9(2) of the Sales Tax Act, 1951." As the…

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