| Case ID |
1371c9e4-7619-4064-80db-aab7ed019e9d |
| Body |
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| Case Number |
STR (PRA) No. 62678 of 2021 |
| Decision Date |
Oct 11, 2021 |
| Hearing Date |
Oct 11, 2021 |
| Decision |
The Reference Application was dismissed as it was found to be time barred, with the Court emphasizing that each day of delay must be satisfactorily explained. The Applicant's claim of not receiving the impugned order in a timely manner was not convincing, and the delay of 691 days was deemed excessive. The Court upheld the previous orders regarding the Applicant's failure to withhold and deposit sales tax, asserting the mandatory nature of the Limitation Act's provisions. |
| Summary |
This case revolves around the Punjab Sales Tax on Services Act, 2012, where M/s Prix Pharmaceutica (Pvt) Ltd. failed to fulfill its obligations as a Withholding Agent. The case highlights the implications of failing to withhold sales tax, the issuance of a show cause notice, and the subsequent legal proceedings that ensued. The Lahore High Court ultimately ruled against the Applicant, citing a significant delay in filing the Reference Application and emphasizing the importance of adhering to the Limitation Act. The judgment sheds light on the responsibilities of withholding agents and the legal ramifications of non-compliance. Key terms such as 'Punjab Sales Tax', 'Withholding Agent', and 'Legal Obligations' are prevalent, reflecting the legal context of tax law in Pakistan. |
| Court |
Lahore High Court
|
| Entities Involved |
M/s Prix Pharmaceutica (Pvt) Ltd.
|
| Judges |
JAWAD HASSAN, JUSTICE,
MUZAMIL AKHTAR SHABIR, JUSTICE
|
| Lawyers |
Mr. Abdullah Akhtar Butt, Advocate for the Applicant,
Sardar Qasim Hassan Khan, Advocate for the Respondent- Department,
Barrister Zargham Lukhesar, Assistant Advocate General on Court’s call
|
| Petitioners |
M/S PRIX PHARMACEUTICA (PVT) LTD.
|
| Respondents |
APPELLATE TRIBUNAL REVENUE AUTHORITY AND OTHERS
|
| Citations |
2022 SLD 767,
(2022) 125 TAX 394,
2022 PTD 1103
|
| Other Citations |
Commissioner of Income Tax/Wealth Tax, Legal Division, Multan versus Lady Dr. Musarrat Mumtaz, C/o D.H. Q. Hospital D. G. Khan (2011) 104 TAX 61 (H.C. Lah.),
Rehmat Din and others v. Mirza Nasir Abbas (2007 SCMR 1560),
M/s. Nida-e-Millat, Lahore v. Commissioner of Income Tax Zone I, Lahore (2007) 96 TAX 11 (S.C. Pak.),
Food Department Gujranwala v. Ghulam Farid Awan (2010 SCMR 1899),
Worldcall Telecom Limited v. Pakistan Telecommunication Authority through Chairman (2011 SCMR 959),
Qaiser Mushtaq Ahmad v. Controller of Examinations (PLD 2011 Supreme Court 174),
Lal Khan v. Muhammad Yousaf (PLD 2011 Supreme Court 657),
Lanvin Traders, Karachi v. Presiding Officer Banking Court No. II, Karachi (2013 SCMR 1419)
|
| Laws Involved |
Punjab Sales Tax on Services Act, 2012,
Punjab Sales Tax on Services (Withholding) Rules, 2015
|
| Sections |
48,
49,
52,
52(1),
67A,
2(f)
|