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Writ Petition No. 552 of 1965, decided on 16th November 1976.

Constitution of Pakistan (1973)‑‑‑

--‑‑Art. 199‑No finding given by competent authority on question whether petitioner firm liable to pay sales tax still demand made for payment of same‑Collector directed to entrust case to competent Sales Tax Officer to ascertain such aspect of matter.

Javid Hashmi for Petitioner.

Saeed‑ur‑Rehman Khan, Deputy Attorney‑General for Respondent.

The question raised in this petition is similar to the one which arose in W. P. No. 863 of 1966 entitled United Vegetable Ghee Mills of Unites Industries Ltd., Lyallpur v. Superintendent, Central Excise Department, Lyallpur Etc., namely whether the demand made against the petitioner‑firm by the impugned order of the Superintendent, Central Excise & Land Customs. Sahiwal was valid inasmuch as it was submitted that the competent authority to create the demand was not the Superintendent, Central Excise & Land Customs, Sahiwal hence the impugned order passed by him is without lawful authority.

2. Since, however, there has been no finding so far on the question as to whether the petitioner‑firm is liable to pay sales tax by a competent authority, the Collector of Central Excise and Land Customs, Lahore may entrust the case to the competent Sales Tax Officer to ascertain this aspect of the matter. Since this matter is a very old one this should be done as expedi tiously as possible and the liability of the petitioner‑Company, if any, be determined in accordance with law at an early date.

3. This petition stands decided in the above terms leaving the parties to bear their own costs.

Order accordingly.

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