FATIMA SUGAR MILLS LTD. VS APPELLATE TRIBUNAL, SALES TAX, LAHORE, 2002 PTD-LAHORE-HIGH-COURT-LAHORE 2966 (2002)

Sales Tax Act (VII of 1990)---

----Ss. 46 & 47---Constitution of Pakistan (1973), Art. 199---Appeal pending before Appellate Tribunal---Tribunal on appellant's application for announcement of order observed that appeal having already been heard, judgment would be announced in due course---Appellant sought a direction against Tribunal for early disposal of its appeal- --Validity-- Present appeal was not maintainable as no order passed by Tribunal had come in the field out of which a question of law to be considered by High Court could be said to have arisen---Alternate plea for direction to Tribunal to consider appellant's application for interim relief till announcement of judgment could not be granted in appeal under S.47 of the Sales Tax Act, 1990---Appellants for that matter would have to approach High Court in Constitutional jurisdiction- --High Court rejected appeal in circumstances.

Ijaz Ahmad Awan for Appellant.

ORDER

NASEEM SIKANDAR, J.---In this further appeal under section 47 of the Sales Tax Act, 1990 the appellant seeks a direction against the Appellate Tribunal to announce the judgment in the appeal pending before them.

2. After hearing the learned counsel for the appellant at pre admission stage we are of the view that this appeal is not maintainable. It appears that on his application for announcement of order a Division Bench of the Tribunal on 13-8-2002 observed that the appeal having already been heard the judgment will be announced in due course.

3. Therefore, in the given situation no order passed by the Tribunal has come in the field out of which a question of law to be considered by this Court under the aforesaid provisions of the Act can be said to have arisen. The alternate plea of the learned counsel for a direction to the Tribunal to consider their application for interim relief till the announcement of the judgment also cannot be granted in an appeal under the said provisions of the Act. For that purpose the petitioner will have to approach this Court in Constitutional Jurisdiction.

4. Appeal rejected.

S.A.K./F-124/LAppeal dismissed.