Law: Sales Tax Act, 1990

Section: 46,46(4)

Law: Constitution of Pakistan, 1973

Section: 183(3),199(4A)

(a) Sales Tax Act (VII of 1990)---Ss. 47 & 46(4)---Constitution of Pakistan (1973), Arts. 183(3) & 199(4-A)---Appeal---High Court through interim order suspended operation of impugned order---Validity---Tribunal under S.46(4) of Sales Tax Act, 1990 was authorised to pass any order after giving opportunity of hearing to parties---Interim order qua recovery of tax passed by Tribunal would cease to have effect after expiry of period of six months---High Court was not debarred from issuing interim order under S.47 of the Sales Tax Act---Appellate jurisdiction of High Court on question of recovery was tagged with S.46 of the said Act---Tribunal had power to pass interim order---Not apt to hold that Legislature had authorised Tribunal to grant interim relief, but same was not available with High Court as appellate forum---High Court had directed fixation of appeal after three weeks---Impugned order was an interim arrangement---Supreme Court dismissed petition and refused leave. (b) Jurisdiction----- ---- Ouster of jurisdiction is always through express words, and can never be implied. (c) Practice and procedure--- ----Whatever is not prohibited, is permitted unless same specifically violates any law or rules. (d) Jurisdiction------ ----Where a Court is competent to allow final relief, it has also got jurisdiction to allow interim relief. ORDER TANVIR AHMED KHAN, J.---Leave to appeal is sought against the order, dated 8-4-2002, of the Lahore High Court Lahore, whereby while admitting the appeal, the learned Division. Bench of the Lahore High Court passed an interim' order suspending the operation of the impugned decree. Facts briefly stated for the disposal of this petition are that the respondent filed an appeal against the order of the Additional Collector of Sales Tax, dated 22-12-1999, whereby respondent .was directed to pay principle amount of Sales Tax amounting to Rs.9,099,000 with additional tax, as well as penalty. The respondent filed an appeal before the Custom, Excise and Sales Tax' Appellate Tribunal (hereinafter referred to as Tribunal) under section 46 of the Sales Tax Act, 1990 (hereinafter referred to as the Act). The learned Tribunal vide its…

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