| Case ID |
1b92b4e4-f796-45f2-85ab-d74d3629a58e |
| Body |
View case body. Login to View |
| Case Number |
S.T.R. No. 11-P of 2019 |
| Decision Date |
Jul 25, 2019 |
| Hearing Date |
|
| Decision |
The Peshawar High Court ruled on the jurisdiction of the Appellate Tribunal under Section 47 of the Sales Tax Act, 1990. It was found that the Appellate Tribunal had improperly granted indefinite stays in tax matters, which is not permissible under the law. The court converted the tax reference into a constitutional petition and directed the Appellate Tribunal to decide the matter within 30 days. The judgment emphasized that interim relief should not be extended indefinitely without legal grounds and that statutory timelines for decision-making must be adhered to. The decision highlighted the necessity for due process, particularly the right to be heard for the Commissioner Inland Revenue before any interim relief is granted to taxpayers. |
| Summary |
This case revolves around the interpretation and application of the Sales Tax Act, 1990, specifically regarding the powers of the Appellate Tribunal in granting interim relief to taxpayers. The Peshawar High Court addressed critical legal questions concerning the jurisdiction of the Appellate Tribunal and the procedural requirements mandated by the Income Tax Ordinance, 2001. The court underscored the importance of timely adjudication of tax appeals and the necessity for maintaining the integrity of tax collection processes. The judgment serves as a landmark ruling that clarifies the limitations on the Appellate Tribunal's authority to extend stays on tax payments and highlights the importance of providing due process to all parties involved, particularly the tax authorities. By reinforcing the statutory framework governing tax disputes, this decision aims to foster compliance and ensure equitable treatment of taxpayers. The ruling is expected to guide future cases involving similar issues and solidify the principles of administrative justice within the tax regime. |
| Court |
Peshawar High Court
|
| Entities Involved |
COMMISSIONER INLAND REVENUE,
MESSRS PESHAWAR ELECTRICITY SUPPLY COMPANY LTD. (PESCO)
|
| Judges |
IKRAMULLAH KHAN,
ISHTIAQ IBRAHIM
|
| Lawyers |
|
| Petitioners |
Mukhtar Ahmad Maneri
|
| Respondents |
Abdul Rauf Rohaila,
MESSRS PESHAWAR ELECTRICITY SUPPLY COMPANY LTD. (PESCO) AND ANOTHER
|
| Citations |
2019 SLD 2965,
2019 PTD 2228,
(2020) 121 TAX 133
|
| Other Citations |
2016 PTD 1702
|
| Laws Involved |
Sales Tax Act, 1990,
Income Tax Ordinance, 2001,
Limitation Act, 1908,
Constitution of Pakistan, 1973
|
| Sections |
46,
47,
131(5),
132(2A),
5,
199
|