| Case ID |
36bd2aaf-62fc-4e61-bd0d-44c97b048c06 |
| Body |
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| Case Number |
Writ Petition No. 18757 of 2000 |
| Decision Date |
Jan 30, 2001 |
| Hearing Date |
Jan 30, 2001 |
| Decision |
The Lahore High Court ruled that the Central Excise and Sales Tax Department had the authority to initiate a fresh inquiry based on new information received from Pepsi Cola International regarding the production figures reported by the petitioner. The court found that the previous inquiries were inadequate and lacked thoroughness, thus allowing the initiation of the ninth inquiry. The court emphasized that new evidence justifies reopening cases, even if previous inquiries were conducted. The petitioner's claims of res judicata were dismissed as the earlier inquiries did not follow due diligence. The court underscored the importance of the statutory powers available to the authorities for conducting inquiries and summoning witnesses. Ultimately, the petition was dismissed, allowing the proceedings to continue before the Collector (Adjudication). |
| Summary |
The case involves Punjab Beverage Company (PVT.) LTD. and the Central Board of Revenue regarding allegations of tax evasion through underreported production figures of aerated beverages. The High Court addressed the legal principles surrounding inquiries under the Sales Tax Act and Central Excise Act, emphasizing the need for thorough investigations. The decision highlighted the importance of fresh evidence in justifying new inquiries, thereby allowing the authorities to proceed with their investigation despite previous inquiries. This case reinforces the legal framework surrounding tax compliance and the powers of revenue authorities in Pakistan, making it a significant precedent in tax law. Keywords: tax evasion, inquiry, Central Excise Act, Sales Tax Act, Lahore High Court, Punjab Beverage Company. |
| Court |
Lahore High Court
|
| Entities Involved |
Central Board of Revenue,
Punjab Beverage Company (PVT.) LTD.
|
| Judges |
JAWWAD S. KHAWAJA, J
|
| Lawyers |
Ch. Aitzaz Ahsan assisted by Uzair Karamat Bhandari for Petitioner,
A. Karim for Respondents
|
| Petitioners |
Messrs PUNJAB BEVERAGE COMPANY (PVT.) LTD.
|
| Respondents |
CENTRAL BOARD OF REVENUE, C.B.R. HOUSE and 4 others
|
| Citations |
2001 SLD 758,
2001 PLD 326,
(2001) 83 TAX 583
|
| Other Citations |
PLD 1990 SC 399,
1992 SCMR 250,
1999 PTD 1892,
1992 PTD 1761,
1993 SCMR 1232
|
| Laws Involved |
Sales Tax Act, 1990,
Central Excise Act, (I of 1944)
|
| Sections |
37,
14
|