SUN-RISE BOTTLING COMPANY (PVT.) LTD. through Chief Executive VS FEDERATION OF PAKISTAN, 2006 PTD-LAHORE-HIGH-COURT-LAHORE 535 (2005)

(a) Sales Tax Act (VII of 1990)---

----S.46 (4)---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Interim injunction, expiry of---Grievance of assessee was that the authorities were not entitled to recover the tax liability on account of the fact that interim injunction already granted by Appellate Tribunal had expired with lapse of six months pursuant to S.46 (4) of Sales Tax Act, 1990---Validity---Access to justice was fundamental right and essential feature of such right was determination of any grievance or dispute by an independent Tribunal---High Court directed the authorities not to press for recovery of dues from the assessee, who would appear through appropriate application seeking final adjudication of his pending appeal---High Court directed the Appellate Tribunal to endeavour for deciding the appeal of assessee within a period of three months and during such period coercive recovery of the dues by authorities would not be resorted to---Petition was disposed of accordingly.

Z. N. Exports (Pvt.) Ltd. v. Collector Sales Tax 2003 PTCL 1363 and Mehram Ali and others v. Federation of Pakistan and others PLD 1998 SC 1445 fol.

(b) Administration of justice---

---- Access to justice was fundamental right and essential feature of such right was determination of any grievance or dispute by an independent Tribunal.

Tariq Kamal Qazi for Petitioner.

Kausar Akhter for Respondent.

ORDER

UMAR ATA BANDIAL, J.---The only question for determination in this case is whether the respondents are entitled to recover tax liability of the petitioner under the impugned order on account of fact that interim injunction granted by the learned Appellate Tribunal has expired with the lapse of six months pursuant to section 46(4) of the Sales Tax Act, 1990. Learned counsel for the petitioner has referred to the judgment of this Court in the case of Z.N. Exports (Pvt.) Ltd. v. Collector Sales Tax (2003 PTCL 1363). In that case it has been held by this Court that an assessee is entitled to adjudication in respect of his disputed tax liability by at least one independent forum outside the hierarchy of the respondent department. Admittedly in this case the impugned liability has been determined by the officers of the respondent department and remedy of the petitioner before the learned Appellate Tribunal provides the independent adjudication of his challenge to the impugned tax liability.

2. The Hon'ble Supreme Court has laid down that access to justice is a fundamental right. In the case of Mehram Ali and others v. Federation of Pakistan and others (PLD 1998 SC 1445), it has been held that an essential feature of such right is the determination of any grievance or dispute by an independent Tribunal. Based on that principle and adopting the view of this Court expressed in the Z.N. Export case, it is directed that the respondent No.5 shall not press for recovery of the impugned dues from the petitioner who shall appear before the learned Appellate Tribunal through an appropriate application seeking final adjudication of this pending appeal. The learned Appellate Tribunal shall endeavour to decide the petitioner's appeal within a period of three months from the date of receipt of certified copy of this order. During such period coercive recovery of the impugned dues by the respondents shall not be resorted. Disposed of in the above terms.

M.H./S-525/LOrder accordingly.