Law: Sales Tax Act, 1990

Section: 46,46(4),

Law: Civil Procedure Code (V of 1908)

Section: 199

Sales Tax Act (VII of 1990)---Ss. 46(4), second proviso & 48---Constitution of Pakistan (1973), Art.199---Constitutional petition---Recovery of tax pending appeal before Appellate Tribunal in case of lapse of six months period of interim injunction---Validity---Contention of the petitioner was that pursuant to provisions of S.46(4) of the Sales Tax Act, 1990, any interim injunction granted by the Tribunal expired on the lapse of six months and said period having expired in its case, department had commenced recovery proceedings through issuance of notice under S.48 of the Sales Tax Act, 1990---Held, petitioner/assessee shall appear before the Appellate Tribunal through an appropriate application seeking final adjudication of his pending appeal; Appellate Tribunal shall endeavour to decide the petitioner's appeal within a period of three months from the date of receipt of certified copy of present order of the High Court, during such period the department shall not press for recovery of the impugned dues through coercive process---Order accordingly. Sunrise Bottling Company (Pvt.) Ltd. v. Federation of Pakistan 2006 PTD 535; Z.N. Exports (Pvt.) Ltd. v. Collector Sales Tax 2003 PTD 1746 and Mehram Ali and others v. Federation of Pakistan and others PLD 1998 SC 1445 ref. ORDER UMAR ATA BANDIAL, J.---Learned counsel submits that the petitioner has filed an appeal before the respondent No.2 Customs, Sales Tax and Central Excise Appellate Tribunal ("Tribunal") under Sales Tax Act, 1990. Pursuant to the provisions of section 46(4) second proviso of the said Act, any interim injunction granted by the Tribunal expires on the lapse of six months. In the present case such interim order was granted on 3-10-2005 which expired on 3-4-2006. The respondent department has consequently commenced recovery proceedings through issuance of notice under section 48 of the Act on 22-4-2006. 2. Learned counsel for the petitioner contends that if the said recovery proceedings continue, the petitioner's statutory remedy of appeal shall become infructuous and redundant by recovery being effected prior to decision. He…

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