COLLECTOR OF SALES TAX, LAHORE VS HASEEB WAQAS SUGAR MILLS (PVT.) LTD., 2008 PTD-SUPREME-COURT 1459 (2005)

(On appeal from the judgment of the Lahore High Court dated 26-6-2002 passed in Writ Petition No.4303 of 2002).

Sales Tax Act (VII of 1990)---

----Ss. 7 & 30---Constitution of Pakistan (1973), Art. 185(3)---Determination of tax liability---Counsel for parties had stated that High Court vide judgment passed in appeals to examine the identical issue having remanded a number of cases to concerned Collector of Sales Tax, setting aside impugned judgment, same order be passed in the petition for leave to appeal---In view of earlier decision of High Court, petition for leave to appeal was converted into appeal and allowed---Impugned order was set aside and case was remanded to the Collector of Sales Tax for disposed.

A. Karim Malik, Sr. Advocate Supreme Court, Aslam Chaudhry, Advocate-on-Record and Mumtaz Ahmad, Member (Legal) C.B.R. for Petitioner.

Shahid Karim, Advocate Supreme Court and Mehmud-ul-Islam, Advocate-on-Record for Respondents.

ORDER

IFTIKHAR MUHAMMAD CHAUDHARY, C.J.,---Learned counsel for the parties stated that this Court vide judgment, dated 18-4-2006 passed in Civil Appeals No. 629 of 2002 etc. to examine the identical issue, remanded a number of cases to the concerned Collector of Sales Tax, therefore on setting aside the impugned judgment, the same order be passed in the instant petition as well.

2. We have gone through the earlier order, relevant para therefrom is reproduced hereinbelow:--

"Thus for foregoing reasons and in view of the consent given by the respondents' learned counsel C.P. No.3733-L of 2002 is converted into appeal and all the appeals are allowed, impugned judgments in the listed appeals are set aside, cases are sent back to the relevant concerned Collectors of Sales Tax for the purpose of disposal of the matter of the respondents after providing them opportunity of hearing. Needless to 'observe that both the questions factual and legal shall be available to both the parties before the Collector and the Judgments of the High Court, which are being set aside, will not influence the Collectors of Sales Tax in any manner and the decision shall be taken independently. The Collectors Sales Tax shall dispose of the matter expeditiously as far as possible within a period of eight weeks. Parties are left to bear their own costs."

3. In view of the earlier decision noted hereinabove, the petition is converted into appeal and allowed, the impugned judgment is set aside and the case in remanded to the Collector of Sales Tax for disposal in above terms, leaving the parties to bear their own costs.

H.B.T./C-5/SCCase remanded.