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Sindh High Court 2021 Sales Tax Act of 1990

2021 PTD 1245

Unexplained income and assets
MESSRS SAHIB DIN LOGISTICS AND OTHERS
Appellant
VS
FEDERATION OF PAKISTAN THROUGH CHAIRMAN AND OTHERS
Respondent

Case Laws / Head Notes / Paras

Constitutional jurisdiction of High Court---Conduct of inquiries by Sales Tax Authorities---Power to summon person to give evidence and produce documents in inquiries---Scope---Petitioners impugned notices issued under S.37 of Sales Tax Act, 1990 on ground that same were issued by an officer who had not been appointed in accordance with S.30A of Sales Tax Act, 1990, and therefore same were liable to be quashed---Validity---Petitioners were in essence seeking writ of “quo warranto, being a judicial remedy by virtue of which holder of public office may be called upon to demonstrate right whereunder he held such office---Objection to the officer’s entitlement, in the present case, had only been taken in an attempt to deny information sought by impugned notices; and non-interferenc...