| Case ID |
ec660c2d-7d9b-4a48-b440-be4c96203e14 |
| Body |
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| Case Number |
D-147, D-255, D-256, D-257 and D-3530 of 2020 |
| Decision Date |
Mar 30, 2021 |
| Hearing Date |
Feb 08, 2021 |
| Decision |
The Sindh High Court dismissed the petitions challenging the authority of an officer who issued notices under section 37 of the Sales Tax Act, 1990. The petitioners claimed that the officer was not appointed according to section 30A of the Act. The court determined that the petitioners did not provide sufficient grounds to interfere with the notices, as they failed to prove any abuse of process or lack of jurisdiction. The court emphasized the importance of intent and motive in petitions for writs of quo warranto, noting that such petitions should not be used with ulterior motives. The decision underscored the court's reluctance to exercise extraordinary jurisdiction in trivial cases unless grave injustice was demonstrated. |
| Summary |
In the landmark case of Messrs Sahib Din Logistics and Others vs. Federation of Pakistan, the Sindh High Court addressed important issues regarding the authority of tax officers under the Sales Tax Act, 1990. The court examined the validity of notices issued by an officer whose appointment was contested by the petitioners. The ruling reiterated the principle that judicial remedies such as writs of quo warranto should be approached with caution, particularly when the motives behind the petitions may be questionable. This case highlights the significance of proper procedural adherence in tax administration and the court's commitment to ensuring that legal processes are not misused for ulterior motives. The decision serves as a critical reference for future cases involving tax authority challenges, emphasizing the need for clear legal grounds when contesting administrative actions. |
| Court |
Sindh High Court
|
| Entities Involved |
Federation of Pakistan,
Sahib Din Logistics
|
| Judges |
Muhammad Junaid Ghaffar,
Agha Faisal
|
| Lawyers |
Aqeel Ahmed Khan,
Iftikhar Hussain,
Kafeel Ahmed Abbasi
|
| Petitioners |
Messrs Sahib Din Logistics and Others,
Aqeel Ahmed Khan
|
| Respondents |
Kafeel Ahmed Abbasi,
Federation of Pakistan through Chairman and Others,
Ghulam Asghar Pathan,
Tahir Zafar
|
| Citations |
2021 SLD 1312,
2021 PTD 1245
|
| Other Citations |
PLD 2019 Sindh 516,
PLD 2016 SC 516,
2019 SCMR 1720,
2017 PTD 1178
|
| Laws Involved |
Sales Tax Act, 1990,
Constitution of Pakistan, 1973
|
| Sections |
30A,
37,
199
|