| Case ID |
0f7d1f97-f503-45b4-b1b6-ed267884f761 |
| Body |
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| Case Number |
W.P. No. 42272 of 2023 |
| Decision Date |
Jun 21, 2023 |
| Hearing Date |
Jun 21, 2023 |
| Decision |
The Lahore High Court dismissed the petition challenging the show cause notice issued under Section 11(1) of the Sales Tax Act, 1990. The court held that the petitioner, being a registered person, was obligated to file sales tax returns and that the issuance of the show cause notice was lawful. The court clarified that the provisions of Section 11(1) can be invoked against registered persons defaulting in filing returns. The petitioner’s argument regarding the applicability of subsection (6) was rejected, emphasizing that both subsections serve different purposes. The petition was deemed devoid of merit and thus dismissed. |
| Summary |
In the case of M/s. ABDULLAH SUGAR MILLS LTD. vs. FEDERATION OF PAKISTAN, the Lahore High Court addressed issues related to the Sales Tax Act, 1990. The petitioner challenged a show cause notice concerning the recovery of sales tax dues due to default in filing returns. The court examined the legal obligations imposed by the Sales Tax Act and clarified the authority of tax officers in assessing tax liabilities. The judgment underscored the necessity for registered persons to comply with tax filing requirements and the consequences of non-compliance, including the issuance of show cause notices and penalties. The court's decision reinforces the importance of timely tax filings and adherence to statutory obligations for registered entities. This case serves as a critical reference for understanding the enforcement of the Sales Tax Act and the legal framework governing tax liabilities in Pakistan. |
| Court |
Lahore High Court
|
| Entities Involved |
Not available
|
| Judges |
Raheel Kamran
|
| Lawyers |
Mr. Abad-ur-Rehman,
Mr. Muhammad Mansoor Ali Sial,
Mr. Muhammad Ashfaq Bhullar
|
| Petitioners |
M/s. ABDULLAH SUGAR MILLS LTD.
|
| Respondents |
FEDERATION OF PAKISTAN
|
| Citations |
2023 SLD 7007,
2023 PLJ 771
|
| Other Citations |
2013 SCMR 85
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
2(9),
3(1),
6(2),
7(1),
11(1),
26(1)(6),
33(5),
34(1)(a)
|