Law:

Section:

Sales Tax Act (VII of 1990)--- ----S.46(3)(4)---Constitution Pakistan (1973), Art.199---Constitutional petition---Interim order, duration of---Appellate Tribunal stayed the recovery of amounts impugned in appeal by petitioner---Said interim order, after expiry of six months, ceased to remain effective, while Tribunal was not in a position to extend the same because of the express provisions of S.46(3) of Sales Tax Act, 1990---Remedy before Appellate Tribunal was no longer available to petitioner, so far as interim relief was concerned---High Court accepted Constitutional petition and stayed the recovery of amounts during pendency of petitioner's appeal before Appellate Tribunal subject to provisions of Art.199 of the Constitution. ORDER The petitioner feeling aggrieved of an order in original requiring it to make payment of a sum of Rs. 11,64,514 as sales tax alongwith additional tax and penalty of Rs.15,000 has preferred an appeal before the Appellate Tribunal. The' Appellate Tribunal vide order, dated 24-4-2001 granted interim relief to the petitioner by ordering stay of the recovery of the aforesaid amount. However, after the lapse of sir months from the date of the aforesaid order the said order is no longer effective because of the provisions contained in section 46(4) of the Sales Tax Act. 2. It is contended on behalf of the petitioner that even…

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