COLLECTOR, SALES TAX (WEST), KARACHI VS WAZIR INDUSTRIES (PVT.) LTD., KARACHI, 2007 PTD-KARACHI-HIGH-COURT-SINDH 2582 (2007)

Sales Tax Act (VII of 1990)---

----S.47---Reference to High Court---No specific finding had been recorded by the Appellate Tribunal on the point involved as well as on the point of limitation raised by the party before the Tribunal---By consent Reference Application was allowed by High Court in the terms that impugned order of the Tribunal was set aside and the case was remanded to the Tribunal with directions to decide the case afresh in accordance with law, after affording full opportunity of hearing to both the parties.

Raja Muhammad Iqbal for Appellant.

Farrogh Naseem for Respondent.

Date of hearing: 18th October, 2007.

JUDGMENT

ANWAR ZAHEER JAMALI, J.---Today, during the course of his arguments, Mr. Raja Muhammad Iqbal, learned counsel for the Appellant, has strongly contended that the classification under P.T.C. heading 95.08 was the proper classification applicable to the disputed goods and, therefore, the benefit of the two S.R.Os. referred in the impugned judgment, dated 22-2-2002, passed by the Tribunal, was not available to the respondents. In this context he has also made reference to the contents of the show-cause notice, dated 18-6-1994 issued to the respondents and the order, dated 27-5-1998 passed by Collector (Appeals), South Zone, Karachi.

2. Mr. Faroogh Naseem, learned counsel for the respondents, has disputed this position. However, he has submitted that since no specific findings have been recorded by the Tribunal on this point as well as on the point of limitation raised by the respondents before the 'Tribunal, therefore, he will have no objection if the impugned order of the Tribunal is set aside and the case is remanded to the Tribunal with directions to decide the case of the respondents afresh in accordance with law, after affording full opportunity of hearing to both the parties.

3. Mr. Raja Muhammad Iqbal, learned counsel for the appellant, has also no objection to the above proposal.

4. By consent, this Reference Application is allowed in the above terms. Since this is an old case, the Tribunal shall make all possible efforts to decide the same within three months from the date of communication of this Order.

M.B.A./C-16/KOrder accordingly.