NIAGARA MILLS (PVT.) LTD. Versus FEDERATION OF PAKISTAN through Secretary (Revenue Division), Federation Board of Revenue

ORDER

ABID AZIZ SHEIKH, J.- --The only grievance of the petitioner is that his appeal and stay application is pending before respondent No.2, which has not been decided as yet, however, during the pendency of the appeal respondent No.4 had issued a notice for the recovery of the disputed amount. Submits that it is settled law that unless the appeal is decided by at least one independent forum outside the departmental hierarchy, the recovery should not be made by the department. Reliance is placed on the cases reported as Messrs Pak Saudi Fertilizers Limited v. Federation of Pakistan and others (2002 PTD 679) and Messrs Z.N. Exports (Private) Limited v. Collector of Sales Tax (2003 PTD 1746), Additional Collector-II Sales Tax, Lahore v. Messrs Abdullah Sugar Mills Limited and others (2003 PTD 1664).

2. After hearing the learned counsel for the petitioner, I am inclined to direct respondent No.2 to decide the appeal or the stay application of the petitioner within a period of 30 days from today however, till the decision of the appeal or stay application which ever is earlier no coercive measures shall be adopted against the petitioner for the recovery of the disputed amount.

3. With the above direction, this writ petition is disposed of.

KMZ/N-16/L Order accordingly.