| Case ID |
03808e93-7768-412b-8cf1-c6e46ed03ae7 |
| Body |
View case body. Login to View |
| Case Number |
Writ Petitions Nos. 768 and 805 of 2015 |
| Decision Date |
Apr 29, 2016 |
| Hearing Date |
|
| Decision |
The Islamabad High Court ruled in favor of the petitioners, declaring the impugned show cause notices as having been issued by individuals not vested with the power or jurisdiction to do so under the Sales Tax Act, 1990. The court emphasized that a mere show cause notice does not constitute an adverse order unless it suffers from want of jurisdiction. The decision allowed the petitioners to challenge the validity of the show cause notices, which were found to be improperly issued. The court further directed that any fresh show cause notices must be issued by an officer who is duly vested with the appropriate powers under the Act. |
| Summary |
The Islamabad High Court addressed the maintainability of constitutional petitions against show cause notices issued under the Sales Tax Act, 1990. The case involved major entities in the oil and gas sector, highlighting the complexities of tax law and administrative authority. The court ruled that the Inland Revenue Officers who issued the notices lacked the jurisdiction to do so, as the delegation of powers from the Commissioner was not lawful. This ruling emphasized the necessity for proper authority in administrative actions and upheld the principle that statutory delegates cannot further delegate their powers without explicit permission. The decision reinforces the importance of jurisdiction and due process in tax assessments. The ruling is significant for businesses involved in the oil and gas sector, particularly in relation to compliance with tax regulations and the legal framework governing administrative proceedings. |
| Court |
Islamabad High Court
|
| Entities Involved |
OIL AND GAS DEVELOPMENT COMPANY LTD.,
ZAVER PETROLEUM CORPORATION LIMITED
|
| Judges |
ATHAR MINALLAH, J.
|
| Lawyers |
Mr. Nasim Sikandar,
Mr. Jawad Hassan Barrister,
Mr. Omer Azad Malik,
Mr. Abdul Shakoor Paracha,
Mr. Haseeb Shakoor Paracha,
Mr. Babar Bilal,
Mr. Saeed Ahmed Zaidi,
Hafiz Munawar Iqbal,
Malik Waris Khokhar
|
| Petitioners |
OIL AND GAS DEVELOPMENT COMPANY LTD.,
ZAVER PETROLEUM CORPORATION LIMITED
|
| Respondents |
|
| Citations |
2016 SLD 1204,
2016 PTD 2332,
2017 PTCL 51
|
| Other Citations |
2009 SCMR 1279,
1999 SCMR 1072,
PLD 1972 SC 279,
PLD 2005 SC 373,
PLD 1997 SC 32,
PLD 1962 SC 90,
2015 SCMR 1303,
PLD 2015 SC 401,
2005 SCMR 1166
|
| Laws Involved |
Constitution of Pakistan, 1973,
Sales Tax Act, 1990
|
| Sections |
199,
2(18),
11,
11(1),
11(2),
11(3),
11(4),
30,
30A,
30B,
30C,
30D,
30E,
31,
32,
36
|