| Case ID |
67cb454c-318d-4995-9575-76b5c2d05901 |
| Body |
View case body. Login to View |
| Case Number |
Special Sales Tax Appeal No. 23 of 1994 |
| Decision Date |
Nov 22, 2005 |
| Hearing Date |
|
| Decision |
The appeal was dismissed as not maintainable because the question of double taxation was neither raised nor decided by the Tribunal. The court emphasized that the advisory jurisdiction of the High Court does not allow for the introduction of new issues not previously considered by the Tribunal. The court maintained that the appeal could only address questions of law that arose from the Tribunal's findings, which were absent in this case. The decision underscored the importance of the procedural integrity of appeals, which must adhere to established legal frameworks, particularly Section 47 of the Sales Tax Act, 1990. Consequently, the court declined to provide an opinion on the double taxation issue, affirming that the appellant retains the right to pursue other available legal remedies. |
| Summary |
In the case of Special Sales Tax Appeal No. 23 of 1994, the Sindh High Court addressed key issues surrounding the jurisdiction and scope of appeals under the Sales Tax Act, 1990. The case involved TOWELLERS LTD. as the appellant contesting an order from the Appellate Tribunal regarding sales tax assessments. The court highlighted that appeals under Section 47 must be based on questions of law that were previously raised before the Tribunal. The crux of the appeal was the claim of double taxation, which was not presented at the Tribunal level. The High Court reiterated that its advisory jurisdiction does not permit the introduction of new arguments or issues, thus rendering the appeal non-maintainable. The decision serves as a critical reference for understanding the procedural limitations of tax appeals and the necessity for thorough preparation prior to engaging with appellate processes. Legal practitioners and advocates must note the importance of raising all pertinent issues at the Tribunal stage to ensure their inclusion in subsequent appeals, reinforcing the need for strategic legal representation in tax matters. |
| Court |
Sindh High Court
|
| Entities Involved |
GOVERNMENT OF PAKISTAN,
TOWELLERS LTD.,
Member Sales Tax Central Board of Revenue
|
| Judges |
MUHAMMAD MUJEEBULLAH SIDDIQUI, JUSTICE,
SAJJAD ALI SHAH, JUSTICE
|
| Lawyers |
Aziz A. Shaikh,
Khurram Aziz Shaikh,
Raja Muhammad Iqbal
|
| Petitioners |
TOWELLERS LTD. through Chief Operating Officer
|
| Respondents |
GOVERNMENT OF PAKISTAN Represented by Member Sales Tax Central Board of Revenue, Islamabad and another
|
| Citations |
2006 SLD 317,
2006 PTD 310,
(2006) 94 TAX 50
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
46,
47,
47(1)
|