| Case ID |
251637d9-b0d1-4c8b-8a41-973a0a2acaff |
| Body |
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| Case Number |
D-1388 of 2015 |
| Decision Date |
Mar 18, 2015 |
| Hearing Date |
|
| Decision |
The Sindh High Court dismissed the constitutional petition filed by Messrs SAFE LIFE (PVT.) LTD. challenging the recovery notices issued for Federal Excise Duty. The court determined that the petitioner had previously pursued appeals against assessment orders without justifiable reason for bypassing the statutory remedy available under the Federal Excise Act, 2005. The court emphasized the importance of exhausting available remedies before seeking constitutional relief, particularly in tax-related matters. The petitioner's claims regarding misconceived facts and improper application of law were not sufficient to warrant the exercise of the court's extraordinary jurisdiction. The court reiterated that the appeals process should be followed to maintain the integrity of tax administration and judicial procedures. |
| Summary |
This case revolves around a constitutional petition filed by Messrs SAFE LIFE (PVT.) LTD. against recovery notices issued by the Federal Excise Department. The petitioner challenged the notices on the basis that they were based on misconceived facts and improper application of the law. The court examined the maintainability of the petition, noting that the petitioner had previously engaged with the appeals process under the Federal Excise Act, 2005. The court highlighted that the petitioner failed to demonstrate any jurisdictional error or patent illegality in the assessment orders. The judgment underscores the principle that taxpayers must utilize statutory remedies before resorting to constitutional petitions, especially in matters concerning tax liabilities. The court dismissed the petition, reinforcing the need for adherence to established legal procedures in tax disputes. |
| Court |
Sindh High Court
|
| Entities Involved |
|
| Judges |
AQEEL AHMED ABBASI,
SYED SAEEDUDDIN NASIR
|
| Lawyers |
|
| Petitioners |
Messrs SAFE LIFE (PVT.) LTD.
|
| Respondents |
FEDERATION OF PAKISTAN
|
| Citations |
2015 SLD 1958,
2015 PTD 1555
|
| Other Citations |
2000 PTD 3748,
1999 SCMR 1881,
2018 PTD 160,
2001 PTD 3090
|
| Laws Involved |
Federal Excise Act, 2005,
Sales Tax Rules, 2006,
Sales Tax Act, 1990,
Federal Excise Rules, 2005
|
| Sections |
32,
32(2),
33,
34,
71,
48(b),
43(a),
60(3)
|