| Case ID |
3d804049-f11a-4b8a-8a37-9d0f37a664fa |
| Body |
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| Case Number |
Civil Appeals Nos. 67 to 72 and 73 to 77 of 2002 |
| Decision Date |
May 28, 2004 |
| Hearing Date |
|
| Decision |
The Supreme Court granted the application for amendment in the concise statement filed by the appellants, allowing them to add a point regarding the lack of designation of a bank by the Azad Jammu and Kashmir Board of Revenue for the deposit of sales tax returns. The Court emphasized that this amendment would help in reaching a just decision. It was noted that the question of jurisdiction had been raised throughout the lower forums and that allowing this amendment would not introduce an independent question of law but rather a collateral aspect supporting the main jurisdictional issue. The Court also highlighted the importance of resolving this point to avoid contradictory judgments in related appeals. The appellants were required to pay a cost of Rs.500 for the amendment application. The final adjudication of the appeals would determine the impact of this point. |
| Summary |
In the case involving MESSRS AMIN SPINNING MILLS and KASHMIR TEXTILE MILLS against DEPUTY COLLECTOR CENTRAL EXCISE AND OTHERS, the Supreme Court of AJ&K addressed significant issues under the Income Tax Ordinance, 1979. The core of the case revolved around the amendment of the concise statements to include a point about the jurisdiction concerning the imposition of penalties and additional tax due to the absence of a designated bank for tax deposits. The Court, led by Chief Justice MUHAMMAD YUNUS SURAKHVI and Justice KHAWAJA MUHAMMAD SAEED, underscored the necessity of allowing such amendments to ensure a fair hearing and just outcomes. The decision emphasized the principle that different aspects of a primary legal question can be introduced at any stage of the proceedings if they relate to the core issue, thereby reinforcing the complexities involved in tax law and jurisdictional authority. The case is pivotal for understanding the procedural aspects of tax appeals and the importance of addressing jurisdictional questions thoroughly. This ruling also sets a precedent for future cases regarding procedural amendments in tax litigation, highlighting the balance between legal technicalities and the pursuit of justice. |
| Court |
Supreme Court (AJ&K)
|
| Entities Involved |
Amin Spinning Mills,
Kashmir Textile Mills,
Deputy Collector Central Excise and Sales Tax
|
| Judges |
MUHAMMAD YUNUS SURAKHVI, C.J.,
KHAWAJA MUHAMMAD SAEED, J
|
| Lawyers |
Ch. Muhammad Afzal, Advocate for the Appellants,
Muhammad Rafique Dar, Advocate for the Respondents
|
| Petitioners |
MESSRS AMIN SPINNING MILLS,
KASHMIR TEXTILE MILLS
|
| Respondents |
DEPUTY COLLECTOR CENTRAL EXCISE AND OTHERS
|
| Citations |
2004 SLD 2675,
2004 PTD 2479,
(2004) 90 TAX 191
|
| Other Citations |
2002 PTD 1033
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
66
|