| Case ID |
e1fe2585-ec02-449d-a11d-925f1135e53e |
| Body |
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| Case Number |
T.As. Nos. 13 of 2003, 85 and 91 of 2002 |
| Decision Date |
Jan 14, 2020 |
| Hearing Date |
|
| Decision |
The Islamabad High Court ruled that the appeals filed by a Law Officer of the Collectorate of Sales Tax were not maintainable. The Court emphasized that under Section 47(2) of the Sales Tax Act, 1990, only the Collector is competent to file such appeals, and any delegation of authority to a law officer was not permissible without legislative approval. The Court dismissed the appeals on the grounds of jurisdictional defects, affirming prior judgments that established the necessity of filing appeals by the designated authority. The decision underscored the importance of following statutory procedures in tax-related matters, ensuring that only authorized individuals engage in legal actions that affect taxpayer rights. |
| Summary |
In the case of T.As. Nos. 13 of 2003, 85 and 91 of 2002, the Islamabad High Court addressed critical issues regarding the maintainability of appeals filed under the Sales Tax Act, 1990. The Court highlighted that the law explicitly designates the Collector as the competent authority to file appeals, thus ensuring compliance with jurisdictional requirements. The ruling reiterated that the right to appeal is statutory and cannot be exercised by unauthorized personnel, such as law officers, without appropriate legislative backing. This case serves as a pivotal reference for understanding the procedural integrity required in tax litigation and the limitations placed on authority within the framework of the Sales Tax Act. Furthermore, the decision reflects ongoing challenges in tax law, particularly regarding the roles and responsibilities of various officials in the appeals process. The Court's decision aligns with previous judgments that stress the necessity of adhering to established legal protocols, thereby reinforcing the rule of law in tax administration. The implications of this ruling are significant for tax practitioners and entities engaged in litigation involving tax disputes, emphasizing the need for careful adherence to legal statutes and the importance of proper representation in appeals. This ruling is especially relevant in the current landscape of tax law, where procedural compliance is paramount to ensure that taxpayer rights are adequately protected. |
| Court |
Islamabad High Court
|
| Entities Involved |
Dandot Cement Company Ltd.,
Collectorate of Sales Tax
|
| Judges |
AAMER FAROOQ,
JUSTICE LUBNA SALEEM PERVEZ
|
| Lawyers |
Dr. Farhat Zafar for Appellant (In all Cases),
Ms. Shaista Altaf for Respondents (in T.A. No. 13 of 2003),
Farhat Nawaz Lodhi and Sajid Ijaz Hotiana for Respondents (in T.A. No.85 of 2002),
Tariq Rashid for Respondents (in T.A. No.91 of 2002)
|
| Petitioners |
COLLECTOR OF SALES TAX AND CENTRAL EXCISE, RAWALPINDI AND OTHERS
|
| Respondents |
MESSRS DANDOT CEMENT COMPANY LTD., LAHORE AND OTHERS
|
| Citations |
2020 SLD 1429,
2020 PTD 1275,
(2021) 123 TAX 282,
2021 PTCL 354
|
| Other Citations |
2004 PTD 2987,
2006 SCMR 129
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
30,
39,
47,
47(2)
|