Appellant vs Sales Tax Officer, Faridpur — 1971 SCMR 68

Citation: 1971 SCMR 68

Court: Supreme Court of Pakistan

Year: 1970

Decision Date: 1970-12-31

Headnotes

Case cited as 1971 SCMR 68

Judgment Text

Court Name: Supreme Court of Pakistan Judge(s):Waheeduddin Ahmad, Hamoodur Rahman, Sajjad Ahmad Jan, JUDGMENT Reported As: 1971 SCMR 68 Result: Appeal dismissed Judgment JUDGMENT HAMOODUR RAHMAN, C. J.-This appeal, by special leave, arises out of a judgment of a Division Bench of the High Court of East Pakistan dismissing a petition under Article 98 of the late Constitution filed to challenge the validity of an order of the Sales Tax Officer, Faridpur, refusing an application for refund of a sum of Rs. 11,775 alleged to have been paid as excess sales tax. The appellant carries on business in the export of fresh fish from Goalundo in the district of Faridpur in East Pakistan to Calcutta in West Bengal. At the relevant time the method adopted for such exports under section 12 of the Foreign Exchange Regulation Act was that at the time of export the exporters had to give declarations in what were called I. R. P. X. Forms prescribed by the State Bank of Pakistan, giving the invoice value of the goods supported by export documents together with an undertaking to repatriate the export proceeds as assessed by the Customs Authorities of the country where from the goods were to be exported. The repatriation had to be done through an authorized dealer in foreign exchange, invariably a bank, through letters of credit transactions. On the basis of the valuation so declared by the appellant the Land Customs Authorities, Goalundo, assessed sales tax at 12-- % of the "duty paid value" of…

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