Law: Sales Tax Act, 1990

Section: 36

[MAXIM (AUDI ALTERAM PARTEM)].....Maxim (audi alteram partem) should be deemed to be part of every statute by express words or by necessary implication in statute. NATURAL JUSTICE---Expeditious trial and disposal of case are appreciable but it should not happen at the expense of justice. No Court should adjudicate upon a right of party who was not before it or to whom no notice was given. SALES TAX ACT, 1990 (VII OF 1990)----Section 36---The appellants were deprived of their precious right of being heard, such conduct violates principles of natural justice which vitiates all proceedings. Consequently the order-in-original is set aside.--The appellants were deprived of a precious right of being heard, which is against the norms of natural justice. There is a general principle of law that one should not be condemned unheard as laid down in (Maxim audi alteram partem), Expeditious trial and disposal of case are appreciable but it should not happen at the expense of justice. Court must take proper care to afford proper opportunity and should not give any impression of undue haste or rush up, such disposal will be at the expense of their fair name as it has been held in PLD 1995 LHR 1985. No Court should adjudicate upon a right of party who was not before it or to whom no notice was given. Such conduct violates principles of natural justice which vitiates all proceedings (1988 CLC Karachi High Court page 318) Maxim (audi alteram partem) should be deemed to be part of every statute which affects rights of citizens unless its application was excluded by express words or by necessary implication in statute as it has been held in 1995 MLD page 2886. As such the appellants has been deprived of precious right of hearing and consequently the order-in-original is liable to be set aside. We accept the appeal, set aside the impugned order-in-original and remand it to the learned Additional Collector of Sales Tax, Gujranwala with direction to decide it afresh by affording opportunity of hearing to the parties. JUDGMENT MR. ALHAJ FIROZ-UD-DIN, MEMBER (JUDICIAL).--(1). This appeal has been directed against Order-in-Original No. 34/1998, dated 5.6.1998 passed by Additional…

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