COLLECTOR OF SALES TAX, LAHORE and others vs HASEEB WAQAS SUGAR MILLS PVT. LTD. and others
This matter originated as a petition challenging a judgment concerning sales tax assessments, involving the Collector of Sales Tax and Haseeb Waqas Sugar Mills Pvt. Ltd. The core legal question concerned the appropriate procedure for adjudicating disputes regarding sales tax liability where identical issues had previously been addressed by the Supreme Court. Upon review, the Supreme Court observed that it had already established a precedent in similar cases, wherein it set aside impugned judgments and remanded the matters to the relevant Collector of Sales Tax for fresh determination. Following the consent of the parties and the established precedent, the Court converted the petition into an appeal and allowed it. The impugned judgment was set aside, and the case was remanded to the Collector of Sales Tax with directions to dispose of the matter after providing the respondents an opportunity for a hearing. The Court emphasized that both factual and legal questions remain open for the parties, and the Collector must decide the matter independently and expeditiously within eight weeks, uninfluenced by the previous High Court judgments.
- Can a case be remanded to a tax authority for fresh determination when identical issues have been previously settled by the Supreme Court?
- Is a Collector of Sales Tax required to provide an opportunity of hearing to respondents upon the remand of a tax dispute?
- Does a prior High Court judgment influence the independent decision-making of a Collector of Sales Tax after a case is remanded by the Supreme Court?
ORDER
' IFTIKHAR MUHAMMAD CHAUDHARY, C.J.--- Learned counsel for the parties stated that this Court vide judgment, dated 18-4-2006 passed in Civil Appeals No, 629 of 2002 etc. To examine the identical issue, remanded a number of cases to the concerned Collector of Sales Tax, therefore on setting aside the impugned judgment, the same order be passed in the instant petition is well.
2. We have gone through the earlier order, relevant para therefrom is reproduced herein below:-- "Thus .For foregoing reasons and in view of the consent given by the respondents' learned counsel C.P. No,3733-L of 2002 is converted into appeal and all the appeals are allowed, impugned judgments in the listed appeals are set aside, cases are sent back to the relevant concerned Collectors of Sales Tax for the purpose of disposal of the matter of the respondents after providing them opportunity of hearing. Needless to observe that both the question factual and legal shall be available to both the parties before the Collector and the judgments of the High Court, which are being set aside, will not influence the Collectors of Sales Tax in any manner and the decision shall be taken independently. The Collectors Sales Tax shall dispose of the matter expeditiously as far as possible within a period of eight weeks. Parties are left to bear their own costs."
3. In view of the earlier decision noted hereinabove, the petition is converted into appeal and allowed, the impugned judgment is set aside and the case in remanded to the Collector of Sales Tax for disposal in above terms, leaving the parties to bear their own costs.