Citation Name: 2024 PLD 545 LAHORE-HIGH-COURT-LAHOREBookmark this Case STRATEGIC PLANS DIVISION vs PUNJAB REVE

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Citation Name: 2024 PLD 545 LAHORE-HIGH-COURT-LAHOREBookmark this Case STRATEGIC PLANS DIVISION VS PUNJAB REVENUE AUTHORITY S. 2(b)---alternate Dispute Resolution act (XX of 2017), Ss. 4 & 25---Income Tax Ordinance (XLIX of 2001), S. 134-a---Companies act (XIX of 2017), Ss. 276, 277 & 278---Civil Procedure Code (V of 1908), S.89-a & O. IX-a---alternate Dispute Resolution (aDR)---Mediation---Scope---Mediation, a form of alternative Dispute Resolution (aDR), is praised for its efficiency, cost-effectiveness and ability to foster amicable settlements---Unlike litigation's adversarial nature, mediation promotes a collaborative approach for parties to find mutually beneficial solutions---Courts should encourage mediation and exhibit a pro-settlement and pro-mediation bias, favoring dispute resolution through mediation over litigation---Such bias, favoring mediation process itself, is based on the belief that settlements are generally more efficient and satisfactory for all parties compared to court-determined outcomes---By promoting a pro-settlement bias, Courts can contribute to a harmonious and efficient dispute resolution environment, empowering parties to resolve conflicts collaboratively and constructively---as such it aligns with broader goals of global justice systems to resolve disputes fairly, efficiently, and in a manner conducive to long-term well-being of all parties involved---Centuries old traditional method of settlement of private dispute through negotiation is not only familiar in modern world, but such voluntary scheme for settlement of tax dispute through mediation and negotiation is an effective method to be followed---There are various forms of aDR such as mediation, arbitration, conciliation and compromise with or without intervention of court. Citation Name: 2024 PLD 545 LAHORE-HIGH-COURT-LAHOREBookmark this Case STRATEGIC PLANS DIVISION VS PUNJAB REVENUE AUTHORITY Ss. 24 & 52---Show cause notice---Object, purpose and scope---Show cause notice served to taxpayer must encompass all essential facts and clearly outline alleged actions or inaction by taxpayer that breached law, facilitating a substantial response from taxpayer---It's crucial that taxpayer is faced with precise allegations, along with basis for such allegations, to adequately respond and to record relevant material that would be necessary for any defense presented and for any adjudication by assessing officer related to it---Once a show cause notice is served, original adjudication on the notice can only be founded on the grounds and allegations raised therein---Without confronting taxpayer with allegations through a show cause notice, assessing officer cannot make determination regarding allegations as it exceeds department's competence to argue a case which department never proposed and taxpayer had never been given chance to address---Unless allegations, and grounds on which allegations are based, are specifically stated in show cause notice served to taxpayer, the entire process becomes futile and legally untenable. Citation Name: 2024 PLD 545 LAHORE-HIGH-COURT-LAHOREBookmark this Case STRATEGIC PLANS DIVISION VS PUNJAB REVENUE AUTHORITY Ss. 2 (38), 5, 24 & 52---National Command Authority Act (V of 2010), Ss. 5 & 7---Civil Procedure Code (V of 1908), S. 89-A & O. IX-A---Recovery of tax---Show cause notice---Scope---Alternate Dispute Resolution (ADR) proceedings---Petitioners assailed show cause notice issued for recovery of sales tax on services---Validity---Show cause notice is an official document issued by an authority to inform a recipient of a potential violation or non-compliance with a law, providing an opportunity to respond---Show cause notice upholds principle of natural justice, ensuring fair hearing before any decision affecting the rights or interests is made---Recipient is given adequate time to respond, access to relevant evidence, and an opportunity to be heard---Such process ensures unbiased decision-making, based on facts and relevant laws, protecting recipient's rights and interests---Principles of impartiality and reasons are also upheld, requiring decision-maker to be unbiased and provide reasons for their decision---Show cause notice is a crucial tool for law enforcement, ensuring fair and transparent process before any adverse order is passed---High Court declared that resolution of issue between parties through ADR was need of day to afford parties with an opportunity for resolution of the matter through such medium under umbrella of requisite confidentiality, trust and compliance of law---High Court asked representatives of petitioners to appear before respondent/authority to proceed ahead with mechanism of ADR in accordance with law and guidelines of Supreme Court---High Court in the meanwhile, under Doctrine of Stopgap Arrangement, restrained respondent/authority from adopting any coercive measures against petitioners, till finalization of mediation process---Constitutional petition was disposed of accordingly.

Citation Name: 2024 PLD 545 LAHORE-HIGH-COURT-LAHOREBookmark this Case STRATEGIC PLANS DIVISION vs PUNJAB REVENUE AUTHORITY S — 2024 PLD 545 LAHORE-HIGH-COURT-LAHORE

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