FAISALABAD ELECTRIC SUPPLY COMPANY LTD. vs The CHAIRMAN PUNJAB REVENUE AUTHORITY Ss — 2024 PTD 1469 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2024 PTD 1469 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2024
Reporter: PTD
Parties: FAISALABAD ELECTRIC SUPPLY COMPANY LTD. vs The CHAIRMAN PUNJAB REVENUE AUTHORITY Ss
Subject matter: Criminal
Provisions referred to: Services 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

FAISALABAD ELECTRIC SUPPLY COMPANY LTD. VS The CHAIRMAN PUNJAB REVENUE AUTHORITY Ss. 67(3) & 68---Constitution of Pakistan, Art. 199---Constitutional petition---Staying of recovery---Conditional order---Petitioner / Company was aggrieved of conditional order by Appellate Tribunal directing deposit of 1/3rd of disputed amount before stay of recovery---Validity---Order staying recovery may be confirmed, varied or vacated as Appellate Tribunal deems fit---Such stay order remain operative for not more than ninety days including any period for which recovery may have been stayed prior to confirmation or variation of stay order---While imposing condition of deposit of 1/3rd amount of tax for any stay against recovery of remaining amount, no reason was advanced by Appellate Tribunal---There was nothing in the order explaining if such condition was inflicted on the basis of any admission or determination regarding tax liability of petitioner / company---Condition in question was imposed in slipshod manner that did not show any application of mind and fulfilment of requirements prescribed in section 68 of Punjab Sales Tax on Services Act, 2012---High Court set aside condition imposed by Appellate Tribunal as the same was foisted arbitrarily, without lawful authority and the same was of no legal effect---Constitutional petition was allowed in circumstances.

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