O R D E R S H E E T
IN THE HIGH COURT OF SINDH, KARACHI
C.P. No. D-1275 of 2008.
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DATE ORDER WITH SIGNATURE OF JUDGE
1. For Katcha Peshi.
2. For hearing of Misc. No.6237 of 2008.
21.04.2009
Mr. Asim Mansoor Ahmed Advocate for the petitioner.
Mr. Adnan Karim A.A.G. Sindh alongwith Munir Hussain Leghari advocate, Mr. Aslam Jatoi ETO Customs & Taxation Deptt and Faraz Soomro (ETO) Motor Registration Authority.
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In this petition the petitioner has assailed the notice issued in respect of levy of motor-vehicle tax outstanding against the petitioner. Mr. Asim Mansoor Khan learned counsel for the petitioner argued at some length. However, his initial arguments remains that he has not been properly heard by the authority by identifying the vehicle against which the demand is outstanding. He has also referred to the various replies he has made before the authorities.
On the other hand Mr. Adnan Karim argued that the liability has been correctly computed against the petitioner who is liable to pay the tax. After arguing at some length the learned counsel submits that he will be satisfied if the respondents are directed to pass a speaking order after confronting him with the proposed action and the basis of such action and giving him opportunity of filing an explanation and giving him an opportunity of being heard so that he may seek appropriate remedy under the relevant Act if such order is against him. To this proposal the learned Assistant Advocate General has duly consented and submitted that they will confront the petitioner with each and every detail including all the details of the vehicles on which such levy is being recovered fixing up a date of hearing within 15 days and give him an opportunity of being heard on a particular date. On that date the petitioner could be given an opportunity of filing explanation and being heard to justify their claim.
This proposal given by the learned counsel and consented by the learned Assistant Advocate general is reasonable and is therefore, accepted. This petition is therefore, disposed off in the following terms.
i) Within 15 days of the date of this order the respondent will issue a notice confronting the petitioner with the basis and the details of tax which according to them is payable by the petitioner and give them a chance of filing an explanation and being heard personally to justify their contention that they are not liable to pay the tax demanded by the respondent.
ii) A fixed date of hearing shall be provided in this notice, which will not be earlier than 15 days from the date of issue of notice.
iii) After receiving the explanation and hearing the petitioner on this date, the respondents shall examine the case and would pass a speaking order within 15 days of the date of such hearing.
iv) In case the petitioner does not file any explanation and does not appear before the respondents on the date of hearing the respondents may finalize the order exparte.
v) After the order has been finalized the petitioner shall be at liberty to seek such appropriate remedy as may be prescribed under the relevant act and the respondents will be at liberty to take action for recovery of the tax levied by that order.
This petition alongwith listed applications is disposed off in the above terms.
J U D G E
Sajid
O R D E R S H E E T
IN THE HIGH COURT OF SINDH, KARACHI
H.C.A. No. 15 and 16 both of 2008.
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DATE ORDER WITH SIGNATURE OF JUDGE
For Katcha Peshi.
21.04.2009
Mr.Abdul Qayyum Abbasi advocate for the appellant.
Mr. Muhammad Nawab advocate holding brief for Mr. Nadeem Akhter Advocate for the respondent.
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Mr. Muhammad Nawab advocate states that since the matter was listed in the additional cause list, therefore, they learnt about it this morning and could not prepare the case and requests for adjournment. Request is allowed. Adjourned to 18th May, 2009.
J U D G E
Sajid
O R D E R S H E E T
IN THE HIGH COURT OF SINDH, KARACHI
C.P. No.595, 596 and 597 all of 2009.
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DATE ORDER WITH SIGNATURE OF JUDGE
1. For orders on urgent application.
2. For orders on Exemption application.
3. For Katcha Peshi.
4. For orders on stay application.
21.04.2009
Mr. Zia-ul-Hassan Advocate for the petitioner.
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1). Urgency application is allowed.
2). Exemption is allowed subject to all just exceptions.
3) The learned counsel submits that he had imported dump trucks and had paid against advance payment of the price to the exporter and the payment was made on 21st April 2006 and therefore, according to the clarification issued by the Ministry of Commerce dated 25th November 2006 the view of Ministry of Commerce is that all LCs of imports established prior to announcement of Import policy on 22nd July 2006 fall under the purview of the previous import policy i.e. for the for the year 2005-2006.
The learned counsel submits that under the previous policy the dump trucks were allowed to be imported, whereas, after the promulgation of the new import policy the dumps trucks were allowed to be imported payment of redemption fine of 30% but the respondents have tried to distinguish the view of the Ministry of Commerce by holding that the Ministry of commerce has given its view on the LCs establish and not on the advance pay and therefore, have demanded 30% redemption fine, which according to him is not in accordance with law. The learned counsel further submits that section 31-A of the Customs Act will not be applicable to him and this is not a question of payment of duty of GP is to be paid at the rate applicable on the date of bill of entry of GP is filed but redemption fine in accordance with the import policy, which is not covered by 31-A of the Customs Act.
The point raised requires consideration.
Issue pre-admission notice to the respondents for 29th April 2009.
4). Notice as above.
J U D G E
Sajid