| Case ID |
15a232e6-6759-43b6-8824-3c916a7f954d |
| Body |
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| Case Number |
Writ Petitions Nos.7172, 7173, 7174, 7222, 7140 an |
| Decision Date |
Jun 17, 2003 |
| Hearing Date |
|
| Decision |
The Lahore High Court addressed the constitutional petition concerning delays faced by petitioners in their appeals before the Sales Tax Appellate Tribunal. The Court found that the delays were not attributable to the petitioners but rather to the Tribunal's failure to adhere to statutory timelines. The Court prohibited the Department from taking coercive measures against the petitioners, emphasizing that citizens should not be harassed due to the inefficiency of the Tribunal. The Court directed the Tribunal to expedite the hearings of the pending cases as per the schedule provided and to adhere to the mandated timeframe for resolving appeals. |
| Summary |
In the case adjudicated by the Lahore High Court, the petitioners, Brothers Engineering (PVT.) LTD, filed writ petitions challenging the delays in hearing their appeals by the Sales Tax Appellate Tribunal. The petitioners contended that the delays resulted in undue pressure and coercion by the tax authorities for payment of disputed dues. The Court underscored the importance of timely justice and the need for the Tribunal to operate within the confines of the law, particularly under the Sales Tax Act of 1990 and the Constitution of Pakistan. The Court's decision reinforced the principle that citizens should not suffer due to institutional delays and mandated that the Tribunal expedite its processes. This ruling is significant in the context of administrative justice and highlights the rights of individuals against bureaucratic inefficiencies. |
| Court |
Lahore High Court
|
| Entities Involved |
BROTHERS ENGINEERING (PVT.) LTD,
APPELLATE TRIBUNAL SALES TAX
|
| Judges |
ALI NAWAZ CHOWHAN, J
|
| Lawyers |
Ijaz Ahmad Awan,
Nauman Mushtaq,
Shahid Pervaiz, Advocate
|
| Petitioners |
BROTHERS ENGINEERING (PVT.) LTD
|
| Respondents |
APPELLATE TRIBUNAL SALES TAX
|
| Citations |
2003 SLD 358,
2003 PTD 1836
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990,
Constitution of Pakistan, 1973
|
| Sections |
46,
199
|