Law: Sales Tax Act, 1990

Section: 48

Law: Constitution of Pakistan, 1973

Section: 185(3),199

Sales Tax Act (VII of 1990)---S. 48---Constitution of Pakistan (1973), Arts. 185(3) & 199---Arrears of sales tax--- Recovery---Constitutional jurisdiction of High Court under Art. 199 of the Constitution---Scope---Alternate remedy --- Notice for recovery of arrears of sales tax was issued to the petitioner---Petitioner invoked the Constitutional jurisdiction of High Court against the recovery notice---High Court granted one week's time to the petitioner to assail the notice before the appellant forum and the petition was dismissed being not maintainable---Plea raised by the petitioner was that High Court while dismissing the petition had curtailed the statutory period of sixty days for filing of appeal, to seven days ---Validity--­Notice of recovery was identical to the Order-in-Original against which alternate remedy i.e. a statutory right of appeal, was available to the petitioner---Grant of one week's time to the petitioner to file the requisite appeal was passed for the benefit of, the petitioner to provide him an interim protection against adoption of any coercive measure for the recovery of amount due under the original order---Supreme Court observed that if the petitioner did not wish to avail the benefit then he was free to file the appeal in question within the time prescribed by law and not within the time fixed by the High Court---Leave to appeal was refused. ORDER KHALIL-UR-REHMAN RAMDAY, J.---This petition is directed against an order, dated 16-1-2003 whereby a writ petition filed by the present petitioner bearing Writ Petition No. 751 of 2003 was dismissed by the Lahore High Court. 2. It was reported against the petitioner-company that they were producing certain excisable goods which they had been clearing since 1996 without payment of the central excise duty and the sales tax etc. As a result of the requisite proceedings it was found by the Collector (Adjudication), Lahore, through his order, dated 14-12-2002 that the said report was correct and the petitioner-company was consequently directed to pay various amounts of money being the central excise duty and the sales tax payable thereon. In addition to the said duty and the sales tax, the…

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