| Citation(s) |
|---|
| 1986 SLG 144 1986 SLD 144 1986 PTD 396 (1986) 53 TAX 151 |
High Court (AJ&K)
Writ Petition No. 26 of 1985, decision dated: 23rd February,1986, hearing DATE : 18-02-1986
MUHAMMAD AKRAM KHAN, J
Muhammad Afzal for Petitioners. M. Nisar Mirza, Addl. A. G. for Non Petitioners Nos. 1 to 5. Riaz Alam for Non Petitioner No. 7. Manzoor Hussain for Non Petitioner No. 8
Writ Petition No. 26 of 1985, decision dated: 23rd February,1986, hearing DATE : 18-02-1986
MUHAMMAD AKRAM KHAN, J
Muhammad Afzal for Petitioners. M. Nisar Mirza, Addl. A. G. for Non Petitioners Nos. 1 to 5. Riaz Alam for Non Petitioner No. 7. Manzoor Hussain for Non Petitioner No. 8
Messrs NAFEES BAKERS and 2 othersVsDEPUTY COLLECTOR EXCISE AND TAXATION/SALES TAX OFFICER, MIRPUR and 7 others
Law: Sales Tax Act, (III of 1951)
Section: 10
(a) Azad Jammu and Kashmir Interim Constitution Act (VIII of 1974) S. 44 Constitutional jurisdiction Disputed question of fact ¬Ordinarily disputed question of fact could not be gone into in constitutional petition but whenever an affidavit was placed before Court in constitutional petition and same was not controverted from other side affidavit could be accepted On basis of such affidavit, question of fact, held, could be decided by High Court even in constitutional jurisdiction. P L D 1964 S C 260; P L D 1970 S C 29, 853; P L D 1971 S C 498; 1972 S C M R 47; 1973 S C M R 422; P L D 1977 Kar. 6; P L D 1978 Kar. 417; 1979 C L C 872; 1980 C L C 952; 1982 C L C 2217 and 1982 S C M R 497 rel. (b) Azad Jammu and Kashmir Interim Constitution Act (VIII of 1974) S. 44 Constitutional jurisdiction Question of fact High Court in constitutional jurisdiction would not hold an elaborate enquiry into question of fact but decide same on basis of affidavits If a party alleges a question of fact and produces a reliable document and also supports it with an affidavit if and that affidavit not challenged or controverted from other side, High Court, held, would not hesitate to accept that fact. Eastern Express Co. Ltd. v. Sind Labour Court, Karachi P L D 1977 Kar. 168; 1972 S C M R 395; 1975 S C M R 352; 1981 S C M R. 318 and A I R 1971 J a K 67 ref. (c) Azad Jammu and Kashmir Interim Constitution Act (VIII of 1974) S. 44 Writ Purpose Writ is to foster justice or to advance cause of justice. 1980 C L C 446; 1980 C L C 99; P L D 1981 Kar. 469; 1984 PLC (C.S.) 325 and P L D 1984 S C 3 rel. (d) Sales Tax Act (111 of 1951)---Ss. 10, 12(2) a 31 Azad Jammu and Kashmir Interim Constitution Act (VIII of 1974), S. 4(4) cl. 13 and S. 44 Sales Tax Petitioners producing affidavit in support of sale deed by which they claimed to have transferred their confectionary business No counter affidavit filed to refute claim of sale and affidavit of petitioners standing unchallenged and uncontroverted Income tax Officer on other hand accepting transferee as owner and directing him to appear before him alongwith accounts and transferee paying income tax Confectionery business of petitioner, he'd. stood…
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