Law: Sales Tax Act, (III of 1951)

Section: 3

Law: Constitution of Pakistan, 1973

Section: 199

Sales Tax Act (III of 1951)- ----S. 3---Constitution of Pakistan (1973), Art.199---Constitutional petition-- Competence---Demand regarding payment of sales tax alongwith penalty-- Petitioner claimed 'that second unit installed by him was a separate factory and that two separate factories could be owned by one and the same person, while . Authority's contention was that second unit was an extension of the first Unit (old factory) and therefore, petitioner could not claim exemption from payment of sales tax in terms of notification, dated 26-8-1988---Validity of demand notice---Constitutional petition was not competent, for in the first instance, questions of fact had been raised and High Court could not go into the domain of such controversy---Petitioner instead of seeking adequate and alternate remedy from department concerned had straightaway come to High Court---Petitioner himself had been paying sales tax for about two years, without raising any objection, or making any protest to the department concerned and documents on record clearly showed that second Unit was not independent and a separate unit but extension of first unit---Petitioner was thus, not entitled to claim exemption from sales tax in circumstances. THIS JUDGMENT DELIVERED BY: JAWAID NAWAZ KHAN GANDAPUR, JUSTICE:---.--- The Petitioner, M/s. Saif Nadeem Electro Limited, Haripur, has by this writ petition, teed question the validity of the order passed by the-Collector, Custom Central Excise/Commissioner, Sales Tax, Peshawar (respondent No.1) on 5-12-1989 and the demand of Superintendent Customs and Central Excise, Haripur (respondent No.3), regarding the payment of sales tax, alongwith penalty amounting to Rs.6,29,382 Communicated through Letter NO.C.IV. S.Tax (GST) 27/90/1412, dated 27-2-1991 and seeks declaration, from this Court, to the effect that the demand so made is without lawful authority and therefore of no legal effect. 2 The Petitioner's case, brief, is that he has set up an independent unit for manufacturing Black' White Televisions of 14" and 17" in Utman House, Sector No. IV, Khalabat Township, Haripur in February, 1989, that for this purpose a separate assembling/manufacturing…

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