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MESSRS PEARL CONTINENTAL HOTEL, LAHORE THROUGH DIRECTOR FINANCE versus CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL, LAHORE


Section (46 ()) of the Constitution of Pakistan (1973), Article 199 Constitutional Application Sales Tax Recovery Appellate Tribunal Appellate Tribunal Appeal, pending appeal under the conditional injunction On receipt of sales tax, surplus tax and three significant amount of fines. The applicants did not comply with the condition of submitting one-fourth of the amount demanded, the application was rejected, but the Appellate Tribunal again allowed the applicants to withhold the order with the same condition. Was the condition of Applicants complied with them and after that they submitted one-fourth of the original sales tax amount and the death was postponed in compliance with some executive order. The Appellate Tribunal was effective for six months under section 46 (4) of the Sales Tax Act, 1990 and the authorities also threatened applicants by saying that they failed to take drastic action on the failure to pay the money. Was gone His appeal was also not postponed by the petitioners seeking direction to correct the appeal for a speedy hearing for the delay in the appeal decision before the Appellate Tribunal as their appeal was complied with by an executive order. I was late complying with the applicant's order to fulfill the fourth of the sales tax. This will be a finding of justice in the circumstances, to allow the authorities to take stringent measures to recover the money, which during the postponement of such appeal and the effectiveness of the right to retain the appeal, protects against the applicants. Were. Effective procurement of justice and law in the absence of any other effective treatment

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