Law: Sales Tax Act, 1990

Section: 46,48

Law: Constitution of Pakistan, 1973

Section: 199

Sales Tax Act (VII of 1990)---Ss. 46 & 48---Constitution of Pakistan (1973), Art.199---Constitutional petition---Appeal to Appellate Tribunal---Grievance of the petitioner was non-hearing of the appeal pending before the Customs, Central Excises and Sales Tax Appellate Tribunal with the assertion that appeal filed by the petitioner had already been heard by the Tribunal but the was awaited and despite the fact that the Tribunal had reserved its the Revenue was bent upon enforcing the recovery which was a subject-matter of appeal before the Tribunal---Held, Tribunal being the first extra departmental appellate forum an assessee was entitled to interim relief till the matter was decided by the Tribunal---High Court allowed the prayer for interim relief till the decision of the appeal by the Tribunal---Tribunal was directed by the High Court to decide the appeal within 15 days from the date present order of the High Court was conveyed to them; till then no coercive mode of recovery shall be enforced against the petitioner and in case any order enforcing the recovery had already been issued the same shall forthwith cease to have effect for the aforesaid period. ORDER NASIM SIKANDAR, J.---The only grievance expressed through this Constitutional petition appears to be the non-hearing of the…

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