| Case ID |
20b4e99a-2e2a-4058-979a-1d44eaa50c03 |
| Body |
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| Case Number |
C.P. No. D-35 of 2006 |
| Decision Date |
Mar 28, 2006 |
| Hearing Date |
|
| Decision |
The Sindh High Court accepted the constitutional petition filed by Nishat Mills Limited, setting aside the order of the President of Pakistan regarding a time-barred representation made by the Central Board of Revenue (C.B.R). The court mandated that the President must conduct fresh proceedings with specific directives, ensuring that the opposite party is notified, provided with a copy of the representation, and given a fair opportunity to respond. The court emphasized the importance of adhering to due process, mandating that a speaking order must be issued, considering all contentions raised in the representation. This decision was influenced by prior case law, specifically referencing Siddiqsons Weaving Mills (Pvt.) Ltd. v. Federation of Pakistan, underscoring the need for procedural fairness in administrative decisions. |
| Summary |
This case revolves around the procedural validity of the acceptance of a time-barred representation made by the Central Board of Revenue (C.B.R) to the President of Pakistan, challenging the recommendations of the Federal Tax Ombudsman. The Sindh High Court intervened, ruling that the acceptance was flawed due to the lack of opportunity for the petitioner (Nishat Mills Limited) to present its objections. The court highlighted the necessity of fair hearing principles, emphasizing that all parties must be given adequate notice and the chance to respond to representations against them. The ruling reinforced the importance of administrative justice, ensuring that decisions impacting entities are made following due process. The court's directive for fresh proceedings included specific requirements for notice, opportunity for rebuttal, and a reasoned decision-making process, which are fundamental to maintaining the rule of law and ensuring accountability within governmental actions. This case serves as a landmark decision in administrative law, underscoring the judiciary's role in safeguarding procedural rights within the framework of tax administration and governance. |
| Court |
Sindh High Court
|
| Entities Involved |
GOVERNMENT OF PAKISTAN,
NISHAT MILLS LIMITED
|
| Judges |
MUHAMMAD MUJEEBULLAH SIDDIQUI,
SHAMSUDDIN HISBANI
|
| Lawyers |
Taswar Ali Hashmi,
S. Tariq Ali,
Raja M. Iqbal
|
| Petitioners |
NISHAT MILLS LIMITED
|
| Respondents |
4 others,
GOVERNMENT OF PAKISTAN through Ministry of Law, Justice and Human Rights
|
| Citations |
2006 SLD 104,
2006 PTCL 473,
2006 PTD 1396
|
| Other Citations |
Siddiqsons Weaving Mills (Pvt.) Ltd. v. Federation of Pakistan and others PLD 2005 Kar. 656
|
| Laws Involved |
Federal Tax Ombudsman Ordinance, 2000,
General Clauses (Amendment) Act, 1997,
Constitution of Pakistan, 1973
|
| Sections |
32,
24A,
199
|