ABDULLAH SUGAR MILLS LTD. vs FEDERATION OF PAKISTAN Ss — 2023 PTD 1791 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2023 PTD 1791 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2023
Reporter: PTD
Parties: ABDULLAH SUGAR MILLS LTD. vs FEDERATION OF PAKISTAN Ss
Subject matter: Tax & Customs
Provisions referred to: S. 11; Sales Tax Act

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

ABDULLAH SUGAR MILLS LTD. VS FEDERATION OF PAKISTAN Ss. 2(9), 3(1), 6(2), 7(1), 11(1), 26(1), 34(1)(a) & 33(5)---Sales Tax Rules, 2006, R. 18(9)---Show-cause notice---Petitioner / taxpayer was aggrieved of show-cause notice issued under S.11(1) of Sales Tax Act, 1990, for violating the provisions of Ss. 2 (9), 3(1), 6 (2), 7 (1), 26 (1) of Sales Tax Act, 1990 read with R.18(9) of Sales Tax Rules, 2006, for non-payment of liability of and non-filing of sales tax returns---Plea raised by petitioner / taxpayer was that its case fell within the purview of S.11(6) and outside the scope of S. 11(1) of Sales Tax Act, 1990---Validity---Provision of S.11(1) of Sales Tax Act, 1990, could be invoked only against a person required to file a return under Sales Tax Act, 1990 i.e. registered person and the same did not visualize proceedings against those who were liable to be registered but not registered---Upon registration of a person, provision of S. 11(1) of Sales Tax Act, 1990, had become invocable against even for such period of default during which the person was liable to be registered and had furnished return under Sales Tax Act, 1990---In the absence of any apparent inconsistency or patent conflict within the provisions of subsection (1) and (6) of S. 11 of Sales Tax Act, 1990, plea of the petitioner regarding non-obstante nature of S. 11(6) of Sales Tax Act, 1990 was of little help to assail show cause notice under S.11(1) of Sales Tax Act, 1990---Constitutional petition was dismissed in circumstances.

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