| Case ID |
5c8539a6-afd3-4e20-99d1-0da27c75b67c |
| Body |
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| Case Number |
Writ Petition No. 26 of 1985 |
| Decision Date |
Feb 23, 1986 |
| Hearing Date |
Feb 18, 1986 |
| Decision |
The High Court quashed the impugned orders dated 12-02-1985 and 19-02-1985 issued by the Deputy Collector Excise and Taxation, Mirpur, on the grounds that the petitioners had produced an affidavit supporting the sale of their confectionery business, which was unchallenged by the respondents. The court held that the transfer of ownership was valid, and thus no sales tax could be levied on the petitioners for the confectionery business. The ruling emphasized the importance of affidavits in establishing facts in constitutional jurisdiction and acknowledged that disputed questions of fact could be decided based on uncontroverted evidence. The court also noted that the non-petitioner had overstepped their jurisdiction by applying penal provisions without a proper assessment of sales tax. |
| Summary |
This case revolves around the challenge to two orders issued by the Deputy Collector Excise and Taxation, Mirpur, regarding the demand for sales tax from Messrs Nafees Bakers. The petitioners claimed that they had sold their confectionery business to a third party, Muhammad Aqeel, and subsequently, it was transferred to Muhammad Khalil. The petitioners argued that since the business had been sold, they were not liable for sales tax on it. The High Court examined the evidence presented, particularly the affidavits regarding the sale, and determined that the lack of counter-evidence from the respondents made the petitioners' claims credible. The ruling highlighted constitutional principles regarding the acceptance of affidavits in lieu of disputed facts, affirming that the High Court could adjudicate such matters even in constitutional petitions. This case is significant in understanding the jurisdiction of tax authorities and the legal standards for evidence in tax-related disputes. |
| Court |
High Court (AJ&K)
|
| Entities Involved |
Nafees Bakers,
Deputy Collector Excise and Taxation
|
| Judges |
MUHAMMAD AKRAM KHAN, J
|
| Lawyers |
Muhammad Afzal,
M. Nisar Mirza,
Riaz Alam,
Manzoor Hussain
|
| Petitioners |
Messrs NAFEES BAKERS
|
| Respondents |
Muhammad Khalil,
DEPUTY COLLECTOR EXCISE AND TAXATION/SALES TAX OFFICER, MIRPUR,
Muhammad Aqeel
|
| Citations |
1986 SLD 144,
1986 PTD 396,
(1986) 53 TAX 151
|
| Other Citations |
P L D 1964 S C 260,
P L D 1970 S C 29,
P L D 1971 S C 498,
1972 S C M R 47,
1973 S C M R 422,
P L D 1977 Kar. 6,
P L D 1978 Kar. 417,
1979 C L C 872,
1980 C L C 952,
1982 C L C 2217,
1982 S C M R 497,
Eastern Express Co. Ltd. v. Sind Labour Court, Karachi P L D 1977 Kar. 168,
1972 S C M R 395,
1975 S C M R 352,
1981 S C M R 318,
A I R 1971 J a K 67
|
| Laws Involved |
Sales Tax Act, (III of 1951),
Azad Jammu and Kashmir Interim Constitution Act (VIII of 1974)
|
| Sections |
10,
12(2),
31,
44
|