Sales Tax Instructions

Sales Tax Instructions, 2009
3. This may please be treated URGENT.
[Issued by the CBR, Islamabad under the signature of Mr. Akhtar Ali, Secretary (STP)
addressed to the Chairman FAST Karachi. Copy endorsed to the President All-Pakistan Anjum-e-
Tajran Lahore for similar necessary action and all the Collectors of Sales Tax. They are also
advised to coordinate with representatives of the Anjuman and the FAST for joint surveys, for
recovery of dues, for unearthing of un-registered/defaulting units and for full implementation of
the said Agreement during 1997-98.]
********
C. NO.1(79)S(STJ)/98 DATED 13 TH MAY, 1998
SUBJECT:-
RECOVERY OF DUES STAYED BY THE HONOURABLE HIGH
COURTS AND CIVIL COURTS-HEARING BEFORE GRANT OF
INTERIM STAY ORDERS BY THE COURT.
I am directed to invite attention to the provisions of:-
(i)
(ii)
(iii)
Clause (4) of Article 199 of the Constitution of Islamic Republic of
Pakistan;
Clause (4A) of Article 199 of the Constitution of the Islamic Republic of
Pakistan; and
Rule 4-A of Order 39 of the First Schedule to the Civil Procedure Code,
1908.
2. Clause (4) of Article 199 of the Constitution requires that where interim
order would have the effect of impeding the assessment or collection of public revenues,
the Honourable Court shall not make an interim order unless the prescribed law officer
has been given notice of the application and he or any person authorized by him in that
behalf has had an opportunity of being heard. Therefore, the Government Counsel
should be briefed to oppose (by pleading cogent reasons/arguments) grant of ad-interim
stay orders against recovery of dues (public revenues). Stay applications should not be
consented by the Government lawyers without prior specific consent of the Collector
concerned. In cases where ad-interim stay orders are passed by an Honourable Court
without hearing the Government lawyers, an application for vacation of stay order or an
ICA, as may be deemed fit, should be filed by the Government lawyer immediately
pleading, inter-alia , the grounds of clause (4) of Article 199 of the Constitution.
3. Clause (4-A) of Article 199 of the Constitution prescribes that stay
orders shall cease to have effect on afflux of the six month‘s time as prescribed therein.
You are advised to look into each and every case file of the Collectorate relating to
C.P/W.P. pending in the Honourable High Courts with a view to satisfying that recovery
action is taken in cases where the ad-interim stay orders ceased to have effect due to
afflux of time in terms of Article 199 (4-A) of the Constitution. Similarly, all the relevant
case files of the Collectorate pertaining to Civil Suits pending in the Honourable Civil
Courts (including the Civil Suits pending in the Honourable High Courts) may also be
looked into for satisfying that recovery action is taken where ad-interim injunctions