Law: Sales Tax Act, 1990

Section: 7

Law: Constitution of Pakistan, 1973

Section: 185(3)

Sales Tax Act (VII of 1990)---S.7---Constitution of Pakistan (1973), Art. 185(3)---Petition for leave to appeal---With the consent of the parties the petition for leave to appeal was disposed of with a direction to the concerned Collector, Sales Tax, to determine the liability within the statutory period of four weeks and thereafter the petitioner State would be at liberty to initiate prosecution against the respondents in accordance with the F.I.R. which already stood lodged, in accordance with law. ORDER M. JAVED BUTTAR, J.---The petitioner-State, through this petition under Article 185(3) of the Constitution of Islamic Republic of Pakistani, 1973, is seeking leave to appeal against the judgment, dated 25-2-2004 passed by a learned Judge in Chambers of the High Court of Sindh, Karachi, the last paragraph of which reads as under:-- "Before parting with the case, it is observed that the prosecution will be at liberty to determine the liability in respect of the sales tax and the quantum of evasion will also be calculated and after obtaining proper sanction in writing from the Federal Government against the applicants, as envisaged in sub-section (3) of section 40-A of the Sales Tax Act and thereafter initiate action in accordance with law. Cr. Misc. No.461 of 2000 stands disposed of". 2. It is submitted by the learned counsel for the petitioner that this…

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