HASEEB WAQAS SUGAR MILLS LTD. versus GOVERNMENT OF PAKISTAN
Section 47 of the Sales Tax Act, 1990 interprets the decision of the petition for reference to the High Court under section 47 of the Sales Tax Act 1990 and the jurisdiction under section 47 of the Sales Tax Act 1990. Under section 47 of the Sales Tax Act 1990, decide on the question of the law not to be brought before the Appellate Tribunal Power High Court under Section 47 of the Sales Tax Act 1990, and for this reason the High Court obliged. Whereas, decisions on references requests cannot be traveled outside the scope of Section 47 of the Sales Tax Act 1990, whereby the key words used in section 47 which determine the scope of the powers conferred on the High Court Was, therefore, subject to any question of law arising out of such order. Two conditions were laid for the intervention of the High Court. First; the request for reference has to state a question about the law, and second, that the question of law should arise from the question of the law of the appellate tribunal; therefore, if it does not arise by the order of the appellate tribunal. , The High Court will not have jurisdiction. Attention and interference under Section 47 of the Sales Tax Act 1990 will not be asked for question, which was not only the jurisdiction assigned to the High Court, but to exercise the powers of the High Court to exercise the powers under Sec. 47. There were also some facts. The case of the Sales Tax Act, 1990 and such jurisdiction may only exist if the question of law is raised by the appellate tribunal jurisdiction under section 47 of the Sales Tax Act of 1990, a particular jurisdiction.
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