Law: Sales Tax Act, 1990

Section: 36,6

Law: Constitution of Pakistan, 1973

Section: 199

(a) Sales Tax Act (VII of 1990)---Ss. 6 & 36---Constitution of Pakistan (1973), Art.199---Constitutional petition---Refund of sales tax---Petitioner claimed exemption of sales tax on import of various goods under S.R.O. No.529(1)/88---Department noticed that the exemption was wrongly claimed and, hence, the amount of sales tax was recovered from the petitioner---Contention raised by the petitioner was that the sales tax was wrongly recovered---Validity---Exemption under the notification was available only against the production and manufacture of the goods and not against the import thereof---Petitioner, thus, should have paid the sales tax on the imported goods---Department was justified to recover sales tax in circumstances. (b) Constitution of Pakistan (1973) --¬----Art.199---Constitutional petition---Adequate alternate remedy available--¬Non-availing of---Effect---Where remedy of civil suit is available, remedy under Art. 199 of Constitution should not be given. (c) Constitution of Pakistan (1973)--- ----Art.199---Sales Tax Act (VII of 1990), S.36---Recovery of sales tax--¬Petitioner claimed exemption of sales tax on the basis of a notification but the department, subsequently, found that such an exemption was wrongly claimed and the same was recovered---Petitioner had claimed for the refund of such amount---Validity---Act of the petitioner was on the face of it, appeared to be a mala fide and the exemption obtained and the money saved by it was an ill-gotten benefit---High Court refused to step in for refund of recovered amount which basically was an ill-gotten money. (d) Sales Tax Act (VII of 1990)--- ----S.6---Recovery of sales tax---Scope---Provisions of S.6 of Sales Tax Act, 1990 provide only for the time and manner of recovery in the normal course of conduct and, as such, the same has been made similar to that of the recovery of customs duty. (e) Sales Tax Act (VII of 1990)--- ----S.36---Recovery of sales tax---Scope---Limitation---Where special circumstances of non-levying, short levying or erroneous refunding arise with regard to the recovery of sales tax, the same shall be recovered under S.36 of Sales Tax Act, 1990---Period of five years has…

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