| Case ID |
39334c00-5516-40e3-b964-acd97c28894e |
| Body |
View case body. Login to View |
| Case Number |
C.P. No. D-35 of 2006 |
| Decision Date |
Mar 28, 2006 |
| Hearing Date |
|
| Decision |
The Sindh High Court granted the petition and set aside the order of the President of Pakistan which had accepted a time-barred representation from the Central Board of Revenue (CBR) without allowing the petitioner to submit objections or providing any reason for condoning the delay. The court remanded the case back to the President with specific directions to ensure due process, including issuing notice to the opposite party, supplying a copy of the representation, and affording a reasonable opportunity for personal hearing. The court emphasized that all contentions raised must be considered and disposed of by a speaking order, and that any acceptance of a time-barred representation must be documented with reasons. The court also directed that the matter be resolved within six months due to its age. |
| Summary |
In the case of Nishat Mills Limited vs. Government of Pakistan, the Sindh High Court addressed critical issues regarding administrative justice and the rights of petitioners under the Federal Tax Ombudsman Ordinance, 2000. The court found that the acceptance of a time-barred representation by the President of Pakistan, without affording the petitioner an opportunity to respond, was invalid. This case highlights the importance of due process in administrative decision-making, emphasizing that parties must be given a fair chance to present their case, especially when their rights are at stake. The court's decision to remand the case back to the President with clear procedural requirements reinforces the necessity for transparency and accountability in government actions. Relevant laws cited include the Federal Tax Ombudsman Ordinance and the General Clauses Act, which guide the conduct of such proceedings. This ruling is significant for legal practitioners and entities dealing with tax matters in Pakistan, as it sets a precedent for similar cases where administrative fairness is questioned. |
| Court |
Sindh High Court
|
| Entities Involved |
Not available
|
| Judges |
MUHAMMAD MUJEEBULLAH SIDDIQUI,
SHAMSUDDIN HISBANI
|
| Lawyers |
Not available
|
| Petitioners |
NISHAT MILLS LIMITED through Principal Officer, Karachi
|
| Respondents |
GOVERNMENT OF PAKISTAN through Ministry of Law, Justice and Human Rights, Islamabad and 4 others
|
| Citations |
2006 SLD 1410,
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 Act, 1897
|
| Sections |
32,
24A
|