| Case ID |
3d55704b-54d6-4133-b20a-f75db992a522 |
| Body |
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| Case Number |
Civil Appeals Nos.142 to 153 of 2002 |
| Decision Date |
Jan 18, 2005 |
| Hearing Date |
Jan 18, 2005 |
| Decision |
The Supreme Court of Pakistan remanded the case to the Appellate Tribunal for a decision on the merits. The Court found that the Tribunal had exceeded its jurisdiction by declaring the S.R.Os. ultra vires of the Constitution. The Court emphasized that a party cannot be non-suited on a point that the lower forum has not decided. Therefore, it was necessary for the Tribunal to provide findings on the merits of the case for the High Court to consider in its decision. This remand is intended to ensure proper administration of justice. |
| Summary |
This case revolves around the appeals filed by Chanar Sugar Mills Ltd. against the decision of the Lahore High Court regarding the Sales Tax Act (VII of 1990). The Supreme Court addressed the limited jurisdiction of the Appellate Tribunal and clarified that it could not declare S.R.Os. ultra vires to the Constitution. The ruling emphasizes the importance of judicial review and the necessity for lower forums to provide findings on merits. The decision to remand the case back to the Tribunal for a fair hearing underscores the significance of due process and the rights of parties to seek justice. Keywords include 'Sales Tax Act', 'Supreme Court of Pakistan', 'Appellate Tribunal', 'judicial review', 'administration of justice', and 'remand'. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Chanar Sugar Mills Ltd.,
Collector (Sales Tax)
|
| Judges |
IFTIKHAR MUHAMMAD CHAUDHRY,
RANA BHAGWANDAS,
M. JAVED BUTTAR
|
| Lawyers |
Imitaz Rashid Siddiqui,
Sh. Salahuddin,
Shahid Karim,
Mehmood-ul-Islam,
Ch. Muhammad Akram,
Ali Sibtain Fazli,
Syed Mansoor Ali Shah,
M. Rafiq Rjwana,
A. Karim Malik,
Dr. Sohail Akhtar,
Ch. Saghir Ahmed
|
| Petitioners |
Messrs CHANAR SUGAR MILLS LTD. and others
|
| Respondents |
COLLECTOR (SALES TAX) and others
|
| Citations |
2006 SLD 2571,
2006 SCMR 901
|
| Other Citations |
F.B. Ali v. State PLD 1975 SC 506
|
| Laws Involved |
Sales Tax Act (VII of 1990),
Constitution of Pakistan (1973)
|
| Sections |
46,
47,
185(3)
|