MESSRS Haji NAZIMUDDIN MD. AMANULLAH AND OTHERSs vs THE — 1971 PTD 182

Citation: 1971 PTD 182

Court: Supreme Court of Pakistan

Year: 1970

Decision Date: 1970-12-31

Parties: MESSRS Haji NAZIMUDDIN MD. AMANULLAH AND OTHERSs vs THE JUDGMENT

Headnotes

Case cited as 1971 PTD 182

Judgment Text

Court Name: Supreme Court of Pakistan Judge(s): Hamoodur Rahman, Mujibur Rahman Khan Title:MESSRS Haji NAZIMUDDIN MD. AMANULLAH AND OTHERSs vs THE JUDGMENT Reported As: 1971 PTD 182 Result: Leave refused Judgment JUDGMENT M. R. KHAN, J.-The petitioners were assessed to sales tax by Mr. Aga Sultan Ahmad, Examining Officer, Circle `A' Dacca, Section III. They questioned the competence of the said Examin--ing Officer to assess sales tax. A reference was, accordingly, made to the High Court under section 17 of the Sales Tax Act, 1951. The point referred for the opinion of the High Court was as follows :- "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that a person appointed to be an Examining Officer under the Income-tax Act, 1922 is also a Sales Tax Officer under section 5 (1) of the Sales Tax Act, 1951. This question was answered by the High Court in the affirma--tive. The petitioners seek special lave to appeal against the decision of the High Court. The Sales Tax Act, 1951, which was enacted on the 20th April 1951, was brought into force on the 1st of July 1951. Subsection (1) of section 5 of that Act prescribes the authorities by whom sales tax may be levied. The said subsection runs thus; "5. Tax Authorities.-(1) Every Commissioner of Income--tax, Appellate Assistant Commissioner of Income-tax, Inspecting Assistant Commissioner of Income-tax and Income--tax Officer shall exercise the powers of a Commissioner of Sales Tax,…

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