Messrs SONIA SILK, 108-ANARKALI, LAHORE through Sheikh Wajih-ud-Din

This matter concerns a tax appeal filed by the petitioner against an order requiring the deposit of a portion of the tax amount as a condition for entertaining the appeal. The core legal question before the Court was whether the appellate authority could lawfully insist upon the pre-deposit of tax as a condition precedent for hearing the appeal, given the existing judicial precedents on the matter. Upon consideration, the Court held that the condition requiring the deposit of a portion of the tax amount was prima facie contrary to the legal principles established by the Full Bench of the Lahore High Court in the case of Messrs Chenab Cement Product (Pvt.) Ltd. And others v. Banking Tribunal, Lahore and others (PLD 1996 Lah. 672). Consequently, the Court granted interim relief, directing that the petitioner's appeal be entertained and processed without the requirement of any such deposit. The decision reinforces the principle that procedural conditions for appeals must align with established binding precedents regarding the right of appeal and access to justice in tax matters.