Law:

Section:

(a) Sales Tax Act (VII of 1990)--- ----Ss. 36 & 47-A---Constitution of Pakistan (1973), Art.199---Constitutional petition---Reopening of assessment by authority on account of under valuation of product by assessee---Pendency of appeal in Supreme Court against acceptance of assessee's constitutional petition by High Court declaring reopening of assessment to be illegal---Assessee's application to Alternate Dispute Resolution Committee presuming pendency of appeal and passing of stay order therein by Supreme Court---Dismissal of appeal by Supreme Court before disposal of application by the Committee----Assessee's claim for refund of tax on the ground that after dismissal of appeal by Supreme Court, order of High Court attained finality; and that proceedings before such Committee were illegal---Validity---Jurisdiction of such Committee could be invoked during pendency of appeal---Neither department nor assessee was aware of dismissal of appeal by Supreme Court---Proceedings continued against assessee despite dismissal of appeal by Supreme Court were illegal---Proceedings initiated on a wrong legal presumption would become totally unlawful---After such order of High Court having attained finality on dismissal of appeal by Supreme Court, department was required to refund excess amount of tax to assessee---High Court directed department to do the needful within specified time. Friendship Textile Mills (Pvt.) Ltd., and others v. Government of Balochistan through Secretary, Local Government and Rural Development, Quetta and others 1898 CLC 1767 and Khan Iftikhar Hussain Khan of Momdot v. Messrs Ghulam Nabi Corporation Ltd., Lahore PLD 1971 SC 550 ref. Syed Allah Dost v. Haji Muhammad Alam and others PLD 1987 Quetta 235; Mansib Ali v. Amir Ali PLD 1971 SC 124; Muhammad Yousaf Khattak v. S.M. Ayub and others PLD 1972 Pesh. 151; E.A. Evans v. Muhammad Ashraf PLD 1964 SC 536 and Mir Dost Muhammad v. Govt. of Baluchistan and 3 others PLD 1980 Quetta 1 rel. (b) Administration of Justice--- ----Proceedings initiated on a wrong legal presumption would become totally unlawful---Principles. Proceedings initiated on a wrong legal presumption become totally unlawful. "A wall…

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