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RIAZ BOTTLERS (PVT.) LTD. vs FEDERATION OF PAKISTAN Ss — 2024 PTD 858 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2024 PTD 858 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2024
Reporter
PTD
Parties
RIAZ BOTTLERS (PVT.) LTD. vs FEDERATION OF PAKISTAN Ss
Subject matter
Tax & Customs
Provisions referred to
S. 49; S. 48; Sales Tax Act; Sales 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

RIAZ BOTTLERS (PVT.) LTD. VS FEDERATION OF PAKISTAN Ss. 48 & 49(1)---Constitution of Pakistan, Art. 199---Recovery of arrears of tax---Sales or transfer of taxable activity---Issuance of show-cause notice---Constitutional petition---Maintainability---Deputy Commissioner Inland Revenue, jurisdiction of---Show-cause notice alleged that the petitioner (company) sold/ transferred its taxable activity to the other company which was an unregistered person on the effective date of the scheme of arrangement and as such the petitioner was liable to make payment of the sales tax in terms of S. 49(1) of the Sales Tax Act, 1990---Contention of the petitioner / company was that transfer of assets took place on the basis of an order passed by the Court and as such S. 48 of the Sales Tax Act, 1990, was not applicable to the said transaction---Validity---Contention of the petitioner regarding lack of authority or jurisdiction of the Deputy Commissioner Inland Revenue qua show-cause notice was misplaced---Allegation made in the show-cause notice might or might not be tenable or the provisions of S. 49 of the Sales Act, 1990, might or might not be attracted to the transaction in question; this per se, however, did not demonstrate absence of jurisdiction in Deputy Commissioner Inland Revenue to issue the show-cause notice---Petitioner had since filed reply to the show-cause notice and the matter was now pending before the Deputy Commissioner Inland Revenue---Any order passed by Deputy Commissioner Inland Revenue on the show-cause notice is appealable under the Sales Tax Act, 1990---Thus, the constitutional petition was not maintainable---Constitutional petition was dismissed, in circumstances.

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