Law: Sales Tax Act, 1990

Section: 46

Law: Constitution of Pakistan, 1973

Section: 199

Sales Tax Act (VII of 1990)---S. 46---Constitution of Pakistan (1973), Art.199---Constitutional petition---Appeal of the assessee was stated to be pending wherein interim relief was granted to assessee in the form of injunctive order against the recovery of arrears of the demand raised by the defendant---Injunctive order had lost its efficacy due to lapse of statutory period of six months and department had moved for the recovery of demand--Validity---First appeal of the assessee was pending before the Tribunal and it would be appropriate that same be decided before the recovery proceedings because no recovery could be effected before determination of the liability---High Court directed the Tribunal to dispose of the pending appeal at the earliest but not later than two months from the date of receipt of the present order of the High Court and till disposal of appeal by the Tribunal, no recovery was to by enforced against the petitioner. ORDER The first appeal filed by petitioner before the Customs, Excise and Sales Tax Appellate Tribunal is stated to be pending wherein interim relief was granted on 21-7-2004 to him in the form of an injunctive order against the recovery of arrears of the demand raised in the impugned order. That injunction order has lost its efficacy due to lapse of statutory period of six months as contemplated in proviso to subsection (4) of section 46 of the Sales Tax Act, 1990. Thereafter according to the petitioner, the department has moved for the recovery of the demand. 2. Learned counsel for the petitioner contends that before a recovery created by an impugned order by a Departmental Authority can be effected, an assessee, appellant must be heard by a forum outside the departmental hierarchy. The Tribunal as a forum of first appeal having not disposed of the…

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