Law: Sales Tax Act, 1990

Section: 36

Law: Constitution of Pakistan, 1973

Section: 199

[Constitution of Pakistan, 1973)].......Article 199 - Writ jurisdiction Revisional remedy - Show cause notice - Petitioner held guilty of having evaded the 1994--- INDUSTRIAL ADHESIVES Ltd. v. DEPUTY COLLECTOR 213 central excise duty by the Deputy Collection Central Excise and Sales-tax - Petitioners appeal and revision were dismissed - Petitioner challenged both the orders by filing writ petition and the case was remanded for the decision afresh - Collector refused to hear the appeal on merits on the ground that the revision petition had earlier been dismissed - Whether justified - Held no -Whether writ jurisdiction can be invoked - Held yes in the peculiar facts and circumstances of the case, l am not inclined to uphold the objection raised by learned counsel for the respondents. Suffice it to say that in the earlier writ petition, the petitioner had challenged both the orders of the Collector as also that of the Federal Government dismissing his appeal as well as revision and this Court while accepting W.P. No, 2677/93 had observed that the appeal filed by the petitioner shall be deemed to be pending before the Collector and shall be decided afresh. in these circumstances, it was not open to the Collector to have refused to hear the petition on merits merely on the ground that in the earlier round of litigation, the revision petition stood decided by the Federal Government. Learned counsel for the respondents has, however, pointed out that the main contention raised in this case on merits was that the Deputy Collector had no jurisdiction to issue any notice but that ground, according to the learned counsel, is not available in view of the amendment made in Section 36 of the Sales Tax Act, 1990 and the validation clause contained in the Finance Act, 1993. As however, l am of the view that the appeal filed by the petitioner deserves in the first instance to be decided by the Collector, this question amongst others may be raised before him who shall of course be obliged to examine the same. Cases referred to: Mst. Hussain Bibi v. Haji Muhammad Din and 3 others (1976 SCMR 395) and Ghulam Muhammad and others v. West Pakistan Province and others (1968 SCMR 1202).…

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