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AGRIAID INDUSTRIES versus FEDERATION OF PAKISTAN


Articles 48 and 65 of Pakistan Sales Act (1990), Arts 185 (3) and 1991 Constitution of Sales Tax Act, 1990, after the approval of applications after receipt of sales tax recovery officer's arrears during the approval of sales tax restitution interim relief. Notices were issued for recovery of tax dues under Section 65 of the Sales Tax Act 1990, constitutional petitions were filed against the Recovery Notices and the High Court granted interim relief to the applicants, the High Court reversed such interim relief. The petitioner's position was that the petitioner's position was that when the petitioner failed to comply with the instructions, H65, the application under the Sales Tax Act 1990 was a subpoena and the respondents failed to resolve the same issue of contempt of court notice issued, the High Court should not withdraw the interim relief. The validity of the High Court observation as to the matters of notice was valid even when the constitutional petition was valid, petitioner failed to submit the actual amount during the nearly 11 months since the order was issued in the constitutional petition, the applicant was unable to submit Petitioners who had lost their right to receive money did not offer any easy way to collect the actual tax amount. Do not affirm the plaintiff's request that the applicant had not obtained any waiver from the appellate forum under the provisions of the Sales Tax Act 1990, against the appraisal by the deputy collector applicant who is still in favor of paying the principal. In the constitutional petition, the money was granted as per the orders passed by the High Court, the leave to appeal was denied on these grounds.

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