Citation Name: 2024 PTD 1258 PESHAWAR-HIGH-COURTBookmark this Case YAR STEEL MILLS vs The FEDERATION OF PAKISTAN through Federal Secretary, Islamabad Sixth Schedule, Entry No — 2024 PTD 1258 PESHAWAR-HIGH-COURT

Case information

Citation: 2024 PTD 1258 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2024
Reporter: PTD
Parties: Citation Name: 2024 PTD 1258 PESHAWAR-HIGH-COURTBookmark this Case YAR STEEL MILLS vs The FEDERATION OF PAKISTAN through Federal Secretary, Islamabad Sixth Schedule, Entry No
Subject matter: Tax & Customs
Provisions referred to: 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

Citation Name: 2024 PTD 1258 PESHAWAR-HIGH-COURTBookmark this Case YAR STEEL MILLS VS The FEDERATION OF PAKISTAN through Federal Secretary, Islamabad Sixth Schedule, Entry No. 152---Post-dated cheques---Vires---Petitioner/importer assailed demand of respondents/authorities to provide post-dated cheque with endorsement "good for payment" from the banker---Validity---It was not the will of Legislature in Entry No.152 in Sixth Schedule to Sales Tax Act, 1990, which mandated that importer at the time of clearance of imported goods, destined for consumption at Erstwhile Tribal Area, to provide a post-dated Cheque for the amount of sales tax under Sales Tax Act, 1990, to be accompanied with a certificate "good for payment" from bank for its clearance---Such demand of respondents/authorities that post-dated cheque as required through Entry No.152 in Sixth Schedule to Sales Tax Act, 1990 shall be accompanied with the certificate "good for payment" was ultra-vires to Entry No.152 in Sixth Schedule to Sales Tax Act, 1990---High Court declared such demand as illegal and without lawful authority---Constitutional petition was disposed of accordingly.

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