| Case ID |
14bd2f4d-4375-4e01-a815-3f817608d1d2 |
| Body |
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| Case Number |
Constitutional Petition No. 68 of 1973 |
| Decision Date |
Jan 11, 1983 |
| Hearing Date |
|
| Decision |
The Sindh High Court ruled in favor of the petitioners, declaring that the impugned orders of sales tax assessment were without lawful authority and of no legal consequence. The court emphasized that the mere failure of the petitioners to raise the question of jurisdiction before the Sales Tax Authorities did not preclude them from seeking relief, particularly in cases of illegal tax recovery. The court allowed the petitions, thereby invalidating the sales tax assessments and affirming the petitioners' exemption claims based on the previous declarations under Martial Law Regulation No. 32. |
| Summary |
This case involves the Sindh High Court's decision regarding the constitutional petition filed by MESSRS BUTLA & Co against the sales tax assessment by the Sales Tax Officer. The court examined the legality of the sales tax levies in light of the Sales Tax Act and the Constitution of Pakistan. The petitioners argued that the sales tax assessments were made without jurisdiction and sought various declarations including the invalidation of the sales tax orders. The court ruled in favor of the petitioners, emphasizing that jurisdictional questions could not be ignored, especially in cases of illegal recoveries. This ruling is significant for businesses seeking clarity on tax exemptions and jurisdictional authority in tax matters. Key terms include sales tax, jurisdiction, exemption, and legal authority. |
| Court |
Sindh High Court
|
| Entities Involved |
Not available
|
| Judges |
AJMAL MIAN,
FAKHRUDDIN P. SHAIKH
|
| Lawyers |
Muhammad Naseem,
M. Haider Ali Pirzada
|
| Petitioners |
MESSRS BUTLA & Co
|
| Respondents |
3 OTHERS,
SALES TAX OFFICER, CIRCLE I, EAST ZONE, KARACHI
|
| Citations |
1983 SLD 99,
1983 PTD 221,
(1983) 48 TAX 67
|
| Other Citations |
Commissioner of Sales Tax, Lahore v. Standard Leather Works (1979) 39 Taxation 56,
Commissioner of Sales Tax, Lahore v. Standard Leather Works 1980 P T D 300,
Commissioner of Sales Tax v. Crescent Pak Soap ante Oil Mills Ltd. 1982 P T D 1,
Ghulam Mohiuddin v. Chief Settlement Commissioner and 2 others P L D 1964 S C 829,
Mumtaz Industries v, Sales Tax Officer P L D 1976 Lah. 703,
Nagina Silk Mill, Lyallpur v. Income-tax Officer, Lyallpur and another P L D 1963 S C 322,
Chief Secretary Government of Punjab v. Commissioner of Income-tax, Lahore Zone, Lahore P L D 1976 Lah. 258
|
| Laws Involved |
Sales Tax Act,
Constitution of Pakistan
|
| Sections |
7,
201
|