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UNIQUE ENGINEERING WORKS (PRIVATE) LIMITED, through Chief Executive vs FEDERATION OF PAKISTAN through Secretary, Ministry of Law, Islamabad Ss — 2022 PTD 1502 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2022 PTD 1502 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2022
Reporter
PTD
Parties
UNIQUE ENGINEERING WORKS (PRIVATE) LIMITED, through Chief Executive vs FEDERATION OF PAKISTAN through Secretary, Ministry of Law, Islamabad Ss
Subject matter
Family
Provisions referred to
S. 24; S. 34

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

UNIQUE ENGINEERING WORKS (PRIVATE) LIMITED, through Chief Executive VS FEDERATION OF PAKISTAN through Secretary, Ministry of Law, Islamabad Ss.11-a & 24 & 34---Maintenance of record---Short paid tax, recovery of---Limitation---"Pending proceedings"---Scope---Petitioner / taxpayer was aggrieved of show-cause notice dated 17-09-2021 issued by authorities to produce record pertaining to tax year 2006-2007---Validity---In terms of S.24 of Sales Tax act, 1990, a taxpayer was required to maintain documents and accounts for a period of six years, after the end of next year to which they related unless there were pending proceedings before authority or Court where taxpayer might be required to produce accounts or documents---"Pending proceedings" meant proceedings for assessment or amendment in assessment, appeal, revision, reference petition or prosecution, as the case could be---There were no pending proceedings, instead petitioner was issued notice under S.34 of Sales Tax act, on 17-09-2021 to recover tax---Such was part of due process that any recovery for tax could not be made unless taxpayer was given an opportunity of being heard and produced evidence---Respondents were to seek documentary evidence against petitioner for tax year 2006-2007, for which petitioner had relied upon S.24 of Sales Tax act, 1990---authorities were to discharge their burden before declaring any liability and could not simply conclude that for want of documentary evidence and accounts, the taxpayer was rendered liable---action under S.24 of Sales Tax act, 1990 should have been taken at the right time---Delayed action meant that burden was on revenue authorities to justify demand raised and imposition of any liability---High Court in exercise of constitutional jurisdiction set aside show-cause notice issued by the authorities---Constitutional petition was allowed in circumstances.

Other judgments reported in 2022 PTD

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