Sales Tax Act (VII of 1990)---

----S.46(3)(4)---Constitution Pakistan (1973), Art.199---Constitutional petition---Interim order, duration of---Appellate Tribunal stayed the recovery of amounts impugned in appeal by petitioner---Said interim order, after expiry of six months, ceased to remain effective, while Tribunal was not in a position to extend the same because of the express provisions of S.46(3) of Sales Tax Act, 1990---Remedy before Appellate Tribunal was no longer available to petitioner, so far as interim relief was concerned---High Court accepted Constitutional petition and stayed the recovery of amounts during pendency of petitioner's appeal before Appellate Tribunal subject to provisions of Art.199 of the Constitution.

Dr. Sh. Maqsood Ahemd Qadri for Petitioner.

A. Karim Malik for Respondents.

ORDER

The petitioner feeling aggrieved of an order in original requiring it to make payment of a sum of Rs. 11,64,514 as sales tax alongwith additional tax and penalty of Rs.15,000 has preferred an appeal before the Appellate Tribunal. The' Appellate Tribunal vide order, dated 24-4-2001 granted interim relief to the petitioner by ordering stay of the recovery of the aforesaid amount. However, after the lapse of sir months from the date of the aforesaid order the said order is no longer effective because of the provisions contained in section 46(4) of the Sales Tax Act.

2. It is contended on behalf of the petitioner that even though the petitioner's appeal is still pending before the Appellate Tribunal and despite the fact the said Tribunal considered it fit to stay the recovery of the aforesaid amounts, the Appellate Tribunal is not in a position to extend the interim order because of the express provisions of section 46(4) referred to above.

3. It is, in the above circumstances, contended by learned counsel that an order directing the stay of the above-referred amounts, can be passed by the High Court in exercise of Constitutional jurisdiction because of the circumstances narrated above which show that the remedy' before the learned Appellate Tribunal is no longer available to the petitioner as far as interim relief is concerned.

4. The aforesaid contention appears to be well-founded. This petition is, therefore, allowed and it is directed that the amounts impugned by the petitioner, in its appeal before the learned Appellate Tribunal, shall not be recovered from the petitioner during the pendency of the aforesaid appeal. This order, however, shall be subject to the provisions of Article 199 of the Constitution.

C.M.A./M.A.K./A-445/L Petition allowed.