KARACHI SHIPYARD & ENGINEERING WORKS LTD., KARACHI VS ADDITIONAL COLLECTOR, CUSTOMS, EXCISE AND SALES TAX (ADJUDICATION-III), GOVERNMENT OF PAKISTAN, KARACHI and 2 others

2006 P T D 2207

[Karachi High Court]

Before Anwar Zaheer Jamali and Muhammad Mujeebullah Siddiqui, JJ

KARACHI SHIPYARD & ENGINEERING WORKS LTD., KARACHI

Versus

ADDITIONAL COLLECTOR, CUSTOMS, EXCISE AND SALES TAX (ADJUDICATION-III), GOVERNMENT OF PAKISTAN, KARACHI and 2 others

Constitutional Petition No. 1940 of 2000, decided on 02/01/2001.

Constitution of Pakistan (1973)---

----Art. 199---Constitutional petition---Petitioner-company had contended that it had already preferred sales tax appeal against impugned order which was pending but due to non-availability of Member Technical in the Tribunal, same was not being taken up for hearing---Petitioner had further contended that it would be satisfied if petition was disposed of with observation that till said appeal filed was taken up by the Tribunal, no adverse action would be taken against the petitioner on the basis of impugned order---Submission made by petitioner appearing to be reasonable, High Court ordered that department would not take any adverse action against petitioner on basis of impugned order and recovery notice, till appeal of petitioner was taken up for hearing by Tribunal.

Aziz A. Shaikh for Petitioner.

Raja Muhammad Iqbal for Respondents Nos.l and 2.

ORDER

Learned counsel for the petitioner contends that the petitioner has already preferred an appeal being Sales Tax Appeal No.308 of 2000 against the impugned order, dated 9-10-2000 and such appeal is pending before respondent No.3 but due to the non-availability of Member Technical the same is not being taken up for hearing. Learned counsel further contends that he will be satisfied if this petition is disposed of with the observations that till the above referred appeal filed by the petitioner is taken up by the Tribunal no adverse action shall be taken against the petitioner on the basis of impugned order, dated 9-10-2000 and further notice, dated 8-12-2000. The submission made by the learned counsel appears to be reasonable. Accordingly, we order that the respondents shall not take any adverse action against the petitioners on the basis of impugned order, dated 9-10-2000 and recovery notice, dated 8-12-2000 till the appeal of the petitioner is taken up for hearing by A respondent No.3.

With the above observations, this petition stands disposed of along with pending application.

H.B.T./K-28/K??????????????????????????????????????????????????????????????????????????????????? Order accordingly.