SUN-RISE BOTTLING COMPANY (PVT.) LTD. THROUGH CHIEF EXECUTIVE versus FEDERATION OF PAKISTAN
Article (46 ()) of the Constitution of Pakistan (1973), Article 199 of the Constitution, the authorities were not entitled to recover the tax liability due to the expiry of the interim injunction. The approved interim order had expired. With a gap of six months under section 46 (4) of the Sales Tax Act 1990, access to justice was a fundamental right and the main feature of this right was to determine any complaint or dispute by the Independent Tribunal High Court. Recovery of property dues, which will be present through a reasonable request for a final decision pending his appeal, the High Court directed the appellate tribunal to decide the appeal of the SC within a period of three months. And forcibly recover dues during this period. The authority will not resort to a petition which was dealt with accordingly
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