Law: Sales Tax Act, 1990

Section: 45,46,47,51

Law: Constitution of Pakistan, 1973

Section: 199

(a) Constitution of Pakistan (1973)-- ----Art.199---Constitutional petition ---Mala fides---Petitioner had filed a number of Constitutional petitions which were disposed of by the High Court with the direction to the Authorities concerned to pass the orders in accordance with law---Conduct of petitioner raising the same question in two different forums simultaneously, was a mala fide move. (b) Sales Tax Act (VII of 1990)---Ss. 45, 46, 47 &-51---Appeal---Imposition of sales tax ---Justification--¬Jurisdiction of Civil Courts was barred under S.51, Sales Tax Act, 1990--¬Provisions of statute barring jurisdiction of other Courts was not to be brushed aside lightly---Usurping the jurisdiction of the forums as provided under the statute itself by Civil Courts deprecated. The Sales Tax Act, 1990 provides a detailed process for the imposition of the sales tax. The Legislature, after making provisions with regard to assessment, enacted sections 45 to 47 of the Act, 1990 which provide comprehensive machinery for the redress of the grievance of any party in respect of any order passed under the Act. It was thereafter that section 51(1) of the Act, 1990 barring the jurisdiction of Civil Court was enacted. There being a special forum under the relevant law, resort to the Civil Court is not justified, moreso when the jurisdiction was barred under the provisions contained in section 51(1) of the Act. It is matter of common knowledge that due to bypassing of the proper forum provided under the particular statute, on the one hand, the provisions of the statute are defeated and undue distrust is shown in the forum provided by the law and on the other hand, the Courts are flooded with such matters. It is also one of the main reasons for pollution of the judicial system in the country, therefore, time has come when Civil Courts should not usurp the jurisdiction of the forums as provided under the statute itself. It is in the interest of justice that provision barring jurisdiction of other Courts should not be brushed aside lightly. Province of Punjab through Collector, Faisalabad and 8 others v. Muhammad Yaqoob 1992 CLC 2065; Messrs S. Abdullah & Co. v. Collector of…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492