Messrs WAK LIMITED through Chief Executive VS FEDERATION OF PAKISTAN
2006 P T D 332
[Lahore High Court]
Before Nasim Sikandar, J
Messrs WAK LIMITED through Chief Executive
Versus
FEDERATION OF PAKISTAN through Ministry of Finance, Islamabad and 5 others
Writ Petition No.17797 of 2005, decided on 31/10/2005.
Sales Tax Act (VII of 1990)---
----Ss.46 & 48---Constitution of Pakistan (1973), Art.199---Constitutional petition---Appeal to Appellate Tribunal---Grievance of the petitioner was non-hearing of the appeal pending before the Customs, Central Excises and Sales Tax Appellate Tribunal with the assertion that appeal filed by the petitioner had already been heard by the Tribunal but the judgment was awaited and despite the fact that the Tribunal had reserved its judgment the Revenue was bent upon enforcing the recovery which was a subject-matter of appeal before the Tribunal---Held, Tribunal being the first extra departmental appellate forum an assessee was entitled to interim relief till the matter was decided by the Tribunal---High Court allowed the prayer for interim relief till the decision of the appeal by the Tribunal---Tribunal was directed by the High Court to decide the appeal within 15 days from the date present order of the High Court was conveyed to them; till then no coercive mode of recovery shall be enforced against the petitioner and in case any order enforcing the recovery had already been issued the same shall forthwith cease to have effect for the aforesaid period.
Ali Sibtain Fazli for Petitioner.
Dr. Sohail Akhtar for the Revenue.
Malik Pervaiz Akhtar, Dy. A.-G. for the State.
ORDER
NASIM SIKANDAR, J.---The only grievance expressed through this Constitutional petition appears to be the non-hearing of the appeal pending before the respondent No.3 Customs, Central Excise and Sales Tax Appellate Tribunal, Lahore. It is claimed that the appeal filed by the petitioner has already been heard by the learned Tribunal. However, their judgment is awaited. It is further stated that despite the fact that learned Tribunal has reserved its judgment the respondent-revenue is bent upon enforcing the recovery which is a subject-matter of appeal before the Tribunal.
2. Learned counsel for the petitioner submits and I will agree that the Tribunal being the first extra Departmental Appellate forum, an assessee is entitled to interim relief till the matter is decided by him. Accordingly the prayer for interim relief till the decision of the appeal by the Tribunal is allowed. He will decide the appeal within 15 days from the date this order is conveyed to them.
3. Till then no coercive mode of recovery shall be enforced against the petitioner. In case any order enforcing the recovery has already been issued it shall forthwith cease to have effect for the aforesaid period.
4. Disposed of.
M.B.A./W-49/LOrder accordingly.