K.B. ENTERPRISES VS FEDERATION OF PAKISTAN, 2016 PTD-LAHORE-HIGH-COURT-LAHORE 483 (2015)

Sales Tax Act (VII of 1990)---

----Ss. 11(3) & 46---Constitution of Pakistan, Art. 199---Constitutional petition---Recovery of sales tax---Second show cause notice during pendency of appeal before Appellate Tribunal---Double jeopardy---Petitioner/taxpayer sought direction to set aside second show-cause notice issued to petitioner in respect of matter in which appeal of Department was pending before Appellate Tribunal---Validity---Appeal of the Department was pending in the same matter with respect to which second show cause notice was issued, therefore, no occasion existed to issue a fresh show cause notice to petitioner---High Court set aside impugned show-cause notice and directed Department to pursue appeal before Appellate Tribunal---Constitutional petition was allowed, accordingly.

Khubaib Ahmad for Petitioner.

Sarfraz Ahmad Cheema for Respondents.

ORDER

MRS. AYESHA A. MALIK, J.---Learned counsel for the Petitioner states that against the order of Commissioner Inland Revenue (Appeals) dated 28.11.2012, an appeal has been filed by the Respondent Department which is still pending. States that since the matter of the Respondent Department is pending before the Appellate Tribunal (Inland Revenue), Lahore, the Respondents cannot issue a fresh show cause notice on the same matter. States that any grievance that they may have with respect to the order passed by the Commissioner Inland Revenue (Appeals) should be raised before the Appellate Tribunal.

2.Learned counsel for the Respondents states that no decision has been taken on the appeal. Further states that Respondent No.3 may look into the matter and pass a speaking order on the issue.

3.I have heard both the learned counsel and find that admittedly an appeal is pending on the same matter with respect to the same allegations and the same amount of Rs.1,850,156/-. Since the appeal of the Respondent Department is pending, there is no occasion to issue a fresh show cause notice. Therefore, the impugned show cause notice is set aside and the Respondents should pursue their appeal before the Appellate Tribunal Inland Revenue.

4.Petition is allowed in the above terms.

KMZ/K-6/LPetition allowed.