| Case ID |
1584b3b3-6fb0-48a9-9df4-9687c5526350 |
| Body |
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| Case Number |
Civil Appeal No. 68-D of 1966 |
| Decision Date |
Jun 04, 1970 |
| Hearing Date |
|
| Decision |
The Court dismissed the appeal, affirming that the sales tax payable was determined by the law at the time of export, and the appellant did not have a vested right to claim a refund based on a subsequently cancelled circular. The decision emphasized that retrospective application of directives was not permissible and clarified the definition of 'duty paid value'. The case also highlighted the necessity of exhausting remedies under the Sales Tax Act before seeking writ jurisdiction. The Court ruled that the petition was barred by laches due to the delay in filing. |
| Summary |
In this landmark case, the Supreme Court of Pakistan addressed crucial issues surrounding the Sales Tax Act and its application to exports. The appellant, engaged in exporting fresh fish, sought a refund of sales tax, arguing that a government circular allowed for such a refund. However, the Court ruled that the circular's cancellation before the refund application was filed negated any claim to a vested right. The decision underscored that sales tax assessments must adhere to the laws in force at the time of export, and any directive from the Central Board of Revenue could not alter statutory definitions retroactively. This ruling reinforces the importance of adhering to legal protocols in tax matters and clarifies the interpretation of 'duty paid value', establishing a precedent for future cases involving tax refunds and administrative directives. Keywords: Sales Tax Act, refund, duty paid value, Supreme Court of Pakistan, legal precedent, tax law. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Central Board of Revenue,
Sales Tax Officer, Faridpur,
Land Customs Authorities, Goalundo
|
| Judges |
HAMOODUR RAHMAN, C. J.,
MUHAMMAD YAQUB ALI,
SAJJAD AHMAD,
WAHEEDUDDIN AHMAD
|
| Lawyers |
K. M. Subhan, Advocate Supreme Court,
Md. Nurul Huq, Advocate-on-Record,
A. M. Khan Chowdhury, Advocate-on-Record
|
| Petitioners |
NIZAMUDDIN AHMAD
|
| Respondents |
3 OTHERS,
THE COMMISSIONER OF SALES TAX
|
| Citations |
1971 SLD 1,
1971 SCMR 68
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, (III of 1951),
Constitution of Pakistan, 1962
|
| Sections |
2(5),
3(3)(ii),
5(3),
27(2),
7(3),
98
|