| Case ID |
ffce075c-beee-49e5-98d6-64e254c6577c |
| Body |
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| Case Number |
Civil Petition for Special Leave to Appeal No. 277 |
| Decision Date |
Oct 18, 1981 |
| Hearing Date |
|
| Decision |
Leave is granted to consider whether the Sales Tax Officer had the jurisdiction to re-open the question of liability of the item in dispute to sales tax despite the fact that in an earlier assessment order dated 21-2-1975 for the assessment year 1969-70, the item was held exempt. Security of Rs. 2,000 was required, and the case was to be made ready for hearing on the present record within six months. Parties were entitled to add documents they wanted to rely on. An interim order was to continue in the meantime. |
| Summary |
This landmark case, adjudicated by the Supreme Court of Pakistan, revolves around the interpretation and application of the Sales Tax Act, 1951, and the Constitution of Pakistan, 1973. The primary issue was whether the Sales Tax Officer had the authority to reopen a case concerning the tax liability of an item previously deemed exempt in an earlier assessment. The petitioners, MESSRS CHAUDHRI WIRE ROPE INDUSTRIES LTD., were represented by eminent lawyers Muhammad Amin Butt and Muhammad Mehdih Anwar, while the respondent, THE SALES TAX OFFICER, was represented by Iflikhar-ud-Din Ahmad. The court, presided over by Justices KARAM ELAHEE CHAUHAN and NASIM HASAN SHAH, granted leave to appeal, highlighting the need to scrutinize the jurisdictional boundaries of the Sales Tax Officer. This decision underscores the ongoing legal debate over tax assessments and exemptions, a topic that remains crucial for businesses in Pakistan. The case is significant for its potential to set a precedent in tax law, particularly regarding the powers of tax authorities to revisit past decisions. Keywords: Sales Tax Act, Supreme Court of Pakistan, tax liability, legal precedent, jurisdiction, tax exemption. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
MESSRS CHAUDHRI WIRE ROPE INDUSTRIES LTD.,
THE SALES TAX OFFICER, SPECIAL CIRCLE I, LAHORE
|
| Judges |
KARAM ELAHEE CHAUHAN,
NASIM HASAN SHAH
|
| Lawyers |
Muhammad Amin Butt,
Muhammad Mehdih Anwar,
Iflikhar-ud-Din Ahmad
|
| Petitioners |
MESSRS CHAUDHRI WIRE ROPE INDUSTRIES LTD.
|
| Respondents |
THE SALES TAX OFFICER, SPECIAL CIRCLE I, LAHORE
|
| Citations |
1983 SLD 86,
1983 SCMR 69,
(1982) 45 TAX 262
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, (III of 1951),
Constitution of Pakistan, 1973
|
| Sections |
5,
7,
185(3)
|