| Case ID |
0259d4ae-5bb7-4fd7-ad8c-7bea11255f06 |
| Body |
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| Case Number |
Civil Petition No. 141 of 2002 |
| Decision Date |
Oct 16, 2003 |
| Hearing Date |
Oct 16, 2003 |
| Decision |
The Supreme Court of Pakistan ruled to allow the amendments sought by the petitioner, determining that these amendments would clarify the real controversy without prejudicing the other side. The Court emphasized the importance of avoiding multiplicity of litigation and advancing the ends of justice. Consequently, the petition was converted into an appeal and allowed, with the impugned judgment being set aside. The case was remanded to the High Court for a fresh hearing on merits, ensuring that all parties had the opportunity to present their cases fully. The Deputy Attorney General supported this course of action, indicating no objection to the amendments, which further reinforced the Court's decision to facilitate a just resolution of the matter. |
| Summary |
In this significant ruling by the Supreme Court of Pakistan, the case revolved around the petition filed by M/s. Pioneer Cement Ltd. against the Assistant Collector of Sales Tax, Sargodha. The primary issue was the amendment sought in the memo of the writ petition, which the court found necessary to resolve the real controversy at hand. The court's decision to allow the amendments aimed to prevent further litigation and promote justice. The court highlighted that the amendments would not harm the respondents' position and would, in fact, facilitate a clearer understanding of the issues involved. With the Deputy Attorney General expressing no objections to the proposed changes, the court deemed it appropriate to convert the petition into an appeal, setting aside the previous judgment and remanding the case to the High Court for a new hearing. This case underscores the court's commitment to ensuring that all parties receive a fair opportunity to present their arguments and evidence, reflecting a robust legal framework that seeks to uphold the principles of justice and fairness. The ruling is pivotal for similar cases involving sales tax disputes and procedural amendments, providing a precedent for future litigation. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Assistant Collector of Sales Tax, Sargodha,
Pioneer Cement Ltd.
|
| Judges |
MR. JUSTICE HAMID ALI MIRZA,
MR. JUSTICE TANVIR AHMED KHAN
|
| Lawyers |
Mr. Raja Muhammad Anwar, Sr. ASC,
Mr. Raja Abdul Ghafoor, AOR,
Mr. Raja Muhammad Irshad, D.A.G.
|
| Petitioners |
M/s. Pioneer Cement Ltd., Jauharabad
|
| Respondents |
others,
Assistant Collector of Sales Tax, Sargodha
|
| Citations |
2005 SLD 301,
2005 PTCL 291
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990,
Constitution of the Islamic Republic of Pakistan, 1973
|
| Sections |
185,
199
|