Law: Sales Tax Act, 1990

Section: 46

Law: Constitution of Pakistan, 1973

Section: 199

Sales Tax Act (VII of 1990)---S. 46(4)---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Recovery of sales tax---Appeal to Appellate Tribunal---Appellate Tribunal, pending appeal through a conditional stay order stayed recovery of three-fourth principal amount of sales tax, additional tax and penalty amount subject to deposit of one fourth of principal amount---Petitioners having not complied with the condition of deposit of one-fourth of demanded amount, stay application was deemed to have been dismissed, but subsequently Appellate Tribunal again granted to petitioners stay order with the same condition---Said condition was complied with by petitioners and they deposited one-fourth of principal amount of sales tax---Appeal thereafter was adjourned sine die in compliance with some executive order which remained pending---Authorities had raised a demand for recovery of impugned amount, the subject-matter of appeal, as stay granted by Appellate Tribunal was effective for six months in terms of S.46(4) of Sales Tax Act, 1990 and Authorities had also threatened petitioners with coercive measures on failure to pay said amount---Petitioners, in their Constitutional petition, had sought a writ for restraint of threatened coercive measures during pendency of petitioner's appeal before Appellate Tribunal and also for direction to fix appeal for early hearing---Validity---Delay in decision of appeal before Appellate Tribunal was not attributed to petitioners as their appeal was adjourned sine die in compliance with some executive order---To avail order of stay petitioners had complied with condition of deposit of one-fourth of Sales Tax; it would be a travesty of justice in circumstances, to allow Authorities to adopt coercive measures for recovery of amount which was subject-matter of pending appeal---During pendency of such an appeal and for effectiveness of right to maintain the appeal, petitioners were entitled to protection against coercive measures for effective dispensation of justice and law in absence of any other efficacious remedy---Petitioners could make an application before Appellate Tribunal for seeking early hearing of appeal; in the…

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