| Case ID |
df48a61e-7e02-42e6-bd38-b53ca3815654 |
| Body |
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| Case Number |
Writ Petition No. 86 of 1959 |
| Decision Date |
Jan 15, 1960 |
| Hearing Date |
|
| Decision |
The court dismissed the petitioners' application for a writ of certiorari against the respondents for quashing orders related to additional sales tax. The petitioners were engaged in an aratdari business and challenged the sales tax assessment. The court held that the petitioners had not availed themselves of the alternative remedy provided by the Sales Tax Act, which allows for an appeal. The court emphasized that when a statute creates a right and provides a mechanism for enforcement, the aggrieved party must first pursue the statutory remedy before seeking a writ. The court also noted that it is not appropriate to decide factual disputes on a writ petition. Therefore, the petition was dismissed and the rule was discharged without any order as to costs. |
| Summary |
This case involves a writ petition filed by Chand Miah and others challenging the orders of the Sales Tax Officer regarding additional sales tax assessments. The petitioners argued that their aratdari business did not fall under the Sales Tax Act. The Dacca High Court, presided over by Justices AKBAR and ASIR, ruled that the petitioners failed to utilize the appeal mechanism available under the Sales Tax Act. The court reiterated the principle that a party must exhaust available statutory remedies before invoking the jurisdiction of the High Court. The court highlighted the importance of allowing statutory bodies to address grievances before seeking judicial intervention. Consequently, the petition was dismissed, reinforcing the need for adherence to established legal processes in tax disputes. |
| Court |
Dacca High Court
|
| Entities Involved |
Not available
|
| Judges |
AKBAR, J.,
ASIR, J.
|
| Lawyers |
A. M. Abdullah,
Abdul Rab,
A. F. M. Mesbah-ud-Din,
Abdul Matin Khan Chowdhury
|
| Petitioners |
CHAND MIAH AND ANOTHERS
|
| Respondents |
Income Tax AND SALES TAX OFFICER II, NARAYANGANJ CIRCLE AND another
|
| Citations |
1960 SLD 160,
1960 PTD 580
|
| Other Citations |
P L D 1958 S C (Pak.) 437,
P L D 1959 S C (Pak.) 177
|
| Laws Involved |
Constitution of Pakistan, 1956
|
| Sections |
170
|