| Case ID |
22922d7b-4479-4c2a-893e-426d1ef0a15e |
| Body |
View case body. Login to View |
| Case Number |
Constitutional Petition No.D-1865 of 2002 |
| Decision Date |
Nov 05, 2002 |
| Hearing Date |
|
| Decision |
The Sindh High Court dismissed the petition filed under Article 199 of the Constitution of Pakistan. The court found that the principles of the Civil Procedure Code, particularly those regarding the extension of stay orders, do not apply to the proceedings before the Customs, Central Excise and Sales Tax Appellate Tribunal, as it does not qualify as a court of civil jurisdiction. The court emphasized that the provisions of the Sales Tax Act, 1990, and related special laws govern the proceedings, and thus, the equitable principles from the Civil Procedure Code cannot be extended to such proceedings. The petitioner's arguments regarding the applicability of Article 199 and the related sections of the Sales Tax Act were deemed without substance, leading to the dismissal of the petition in limine. |
| Summary |
This case revolves around the interpretation of the Sales Tax Act, 1990, particularly Section 46, and its interaction with the Civil Procedure Code (CPC) during proceedings before the Customs, Central Excise, and Sales Tax Appellate Tribunal. The petitioner, Karim Containers (PVT.) LTD, sought to extend a stay order that had lapsed after six months, claiming that the principles of CPC should apply to their case. The court clarified that the Tribunal operates under a special act and is not a civil court, thus the CPC provisions do not apply. This decision underscores the importance of understanding the jurisdictional boundaries of special laws versus general laws like the CPC, offering significant implications for future tax-related appeals. The ruling reinforces the legal principle that equitable provisions of the CPC cannot be invoked in special jurisdictional forums, emphasizing a clear demarcation between civil and special jurisdiction. |
| Court |
Sindh High Court
|
| Entities Involved |
|
| Judges |
S. AHMED SARWANA,
MUHAMMAD MUJEEBULLAH SIDDIQUI
|
| Lawyers |
Sattar Silat
|
| Petitioners |
KARIM CONTAINERS (PVT.) LTD
|
| Respondents |
CUSTOMS, CENTRAL EXCISE
|
| Citations |
2003 SLD 327,
2003 PTD 1106,
(2003) 88 TAX 257
|
| Other Citations |
PLD 1999 SC 880,
1994 PTD 958
|
| Laws Involved |
Sales Tax Act, 1990,
Civil Procedure Code (V of 1908)
|
| Sections |
46,
O.XXXIX,R.2(2A),
O.XXXIX,R.2(2B),
141
|