| Case ID |
2b3c4dfd-8660-4495-b270-368eeeaf733d |
| Body |
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| Case Number |
Spl. Sales Tax Appeals Nos. 210 and 173 of 2003 |
| Decision Date |
Apr 06, 2005 |
| Hearing Date |
|
| Decision |
The Sindh High Court set aside the impugned order and remanded the case to the Customs, Excise and Sales Tax Appellate Tribunal for a fresh decision. This decision followed a previous Supreme Court ruling that involved similar issues relating to the sales tax payment by Caltex Oil (Pakistan) Ltd. The court highlighted that both parties should have the opportunity to raise any new questions of fact or law during the Tribunal's reconsideration. Furthermore, the court mandated that a bank guarantee be provided by the petitioner to safeguard the interests of the parties involved. The Tribunal is directed to provide a fair hearing and to resolve the matters promptly. |
| Summary |
In the case of Sindh High Court's Spl. Sales Tax Appeals Nos. 210 and 173 of 2003, the court dealt with issues surrounding the Sales Tax Act of 1990, specifically Section 47. The appeals arose from a common order issued by the Customs, Excise and Sales Tax Appellate Tribunal, Karachi. The court emphasized the importance of ensuring that both parties had the opportunity to present new facts and legal questions. The decision followed a precedent established by the Supreme Court regarding a similar dispute involving Caltex Oil (Pakistan) Ltd. The court's ruling not only set aside the previous order but also ensured that the Tribunal would reconsider the case with due diligence and fairness, thereby reinforcing the principles of justice and accountability in tax matters. This case highlights the critical role of judicial oversight in administrative decisions, particularly in the context of sales tax disputes, ensuring that taxpayer rights are protected while upholding the law. |
| Court |
Sindh High Court
|
| Entities Involved |
COLLECTOR OF SALES TAX AND CENTRAL EXCISE, KARACHI,
Messrs CALTEX OIL (PAKISTAN) LTD., KARACHI
|
| Judges |
ANWAR ZAHEER,
JAMALI,
SYED ZAWWAR HUSSAIN,
JAFFERY
|
| Lawyers |
Muhammad Farogh Nasim,
Raja Muhammad Iqbal
|
| Petitioners |
COLLECTOR OF SALES TAX AND CENTRAL EXCISE, KARACHI
|
| Respondents |
Messrs CALTEX OIL (PAKISTAN) LTD., KARACHI
|
| Citations |
2005 SLD 255,
2005 PTD 1590
|
| Other Citations |
Caltex Oil (Pakistan) Limited v. Collector, Central Excise and Sales Tax and others (PTCL 2004 CL 494)
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
47
|